{"title":"发展中国家在经合组织/二十国集团主导的国际所得税倡议背景下的利益","authors":"Nolan Sharkey","doi":"10.46282/BLR.2019.3.2.145","DOIUrl":null,"url":null,"abstract":"There has been growing concern about the erosion of sovereign country tax bases internationally. 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 developing countries need to carefully consider in weighing up their commitment and support for these initiatives.","PeriodicalId":33796,"journal":{"name":"Bratislava Law Review","volume":" ","pages":""},"PeriodicalIF":0.3000,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Interests of developing countries in the context of the OECD/ G20 led international income tax initiatives\",\"authors\":\"Nolan Sharkey\",\"doi\":\"10.46282/BLR.2019.3.2.145\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"There has been growing concern about the erosion of sovereign country tax bases internationally. 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 developing countries need to carefully consider in weighing up their commitment and support for these initiatives.\",\"PeriodicalId\":33796,\"journal\":{\"name\":\"Bratislava Law Review\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.3000,\"publicationDate\":\"2019-12-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bratislava Law Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.46282/BLR.2019.3.2.145\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bratislava Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.46282/BLR.2019.3.2.145","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"LAW","Score":null,"Total":0}
The Interests of developing countries in the context of the OECD/ G20 led international income tax initiatives
There has been growing concern about the erosion of sovereign country tax bases internationally. 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 developing countries need to carefully consider in weighing up their commitment and support for these initiatives.
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