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LIRA@BC Law

Abstract

This chapter looks at current and proposed regimes regarding transparency and disclosure (i.e. the means by which countries gather information regarding taxpayer activity). Recent attention focused on the broad problem of base erosion and profit shifting has taken place at the OECD. This chapter addresses these issues from a developing country perspective.

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20140923_Paper_TransparencyDisclosure_A1b.pdf
8 Sep 2022
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Metadata

  • Subject
    • International Law

    • International Trade Law

    • Taxation

    • Taxation-International

  • Journal title
    • Papers in Selected Topics in Protecting the Tax Base, United Nations

  • Date submitted

    8 September 2022