The Interests of developing countries in the context of the OECD/ G20 led international income tax initiatives
The Interests of developing countries in the context of the OECD/ G20 led international income tax initiatives

Summary/Abstract: There has been growing concern about the erosion of sovereign country tax bases inter-nationally. This concern has been particularly prominent since the Global Financial Crisis (GFC). The below paper contextualises the OECD/ G20 tax initiatives and considers the issues that devel-oping countries need to carefully consider in weighing up their commitment and support for these initiatives.

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