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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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