BEPS: Changing International Fiscal Standards and the Unchanging Fortunes of ‘Sustainable Development’

References

Advocacy by African Union has helped to link the discourse on illicit financial flows to sustainable development goals, Refer, Illicit Financial Flows: Report of the High Level Panel on Illicit Financial Flows from Africa, Commissioned by the AU/ECA Conference of Ministers of Finance (July 2021), available at: <https://au.int/sites/default/files/documents/40545-doc-IFFs_REPORT.pdf>, accessed January 21, 2023.Search in Google Scholar

Ahmed Muhammad, Ashfaq, UN MTC Article 26: Inequitable Exchange of Information Regime—Questionable Efficacy in Asymmetrical Bilateral Setting, 11 Laws, no. 5 (2022).10.3390/laws11050068Search in Google Scholar

Aliber, Robert Z., The International Money Game (5th ed., Basingstoke: Palgrave McMillan, 1987).10.1007/978-1-349-19566-4Search in Google Scholar

Apeldoorn, Laurens Van, BEPS, Tax Sovereignty and Global Justice, 21 Critical Review of International Social and Political Philosophy, no. 4 (2016).10.1080/13698230.2016.1220149Search in Google Scholar

Avi-Yonah, Reuven S., International Tax as International Law: An Analysis of the International Tax Regime (New York: Cambridge University, 2006).10.1017/CBO9780511511318Search in Google Scholar

Avi-Yonah, Reuven S. and Haiyan Xu, Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight, 6 Harvard Business Law Review, no. 2 (2016).Search in Google Scholar

Avi-Yonah, Reuven S., Bridging the North/South Divide: International Redistribution and Tax Competition, 26 Michigan Journal of International Law, no. 1 (2004).10.2139/ssrn.572172Search in Google Scholar

Avi-Yonah, Reuven S., The OECD Harmful Tax Competition Report: A 10th Anniversary Retrospective, 34 Brooklyn Journal of International Law, no. 3 (2009).Search in Google Scholar

Avi-Yonah, Reuven S., The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective, 34 Brooklyn Journal of International Law, no. 3 (2009).10.2139/ssrn.1194942Search in Google Scholar

Ayres, Ian and Eric Talley, Solomonic Bargaining: Dividing a Legal Entitlement to Facilitate Coasean Trade, 104 Yale Law Journal (1994).10.2307/797059Search in Google Scholar

Bacchetta, Philippe and Mar´ia Paz Espinosa, Exchange-of-Information Clauses in International Tax Treaties, 7 International Tax and Public Finance (2000).10.1023/A:1008753629558Search in Google Scholar

Baistrocchi, Eduardo, The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications, British Tax Review, no. 4 (2008).Search in Google Scholar

Baker, Philip, Improper Use of Tax Treaties, Tax Avoidance and Tax Evasion, Papers on Selected Topics in Administration of Tax Treaties for Developing Countries, Paper No. 9-A (May 2013).10.18356/fd355079-enSearch in Google Scholar

Bar, Navot, Sharing the first bite. A new approach to tax treaties (2008), available at, <http://ssrn.com/abstract=1097592>, accessed March 28, 2023.Search in Google Scholar

Beer, Sebastian and Jan, Loeprick, The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa, IMF Working Paper, WP/18/227 (October 2018).10.5089/9781484378007.001Search in Google Scholar

Beer, Sebastian, Ruud de Mooij, and Li Liu, International Corporate Tax Avoidance: A Review of the Channels, Effect Sizes, and Blind Spots (Washington: IMF Working Paper - WP/18/168, July 2018).10.5089/9781484363997.001Search in Google Scholar

Benedek, Dora, Edward Gemayel, Abdelhak Senhadji and Alexander, Tieman, A Post-Pandemic Assessment of the Sustainable Development Goals (IMF Staff Discussion Note: SDN/2021/003, April 2021).10.5089/9781498314909.006Search in Google Scholar

Bird, Richard, Reforming International Taxation: Is the Process the Real Product?, Review of Public Economics, no. 217 (2016).10.7866/HPE-RPE.16.2.5Search in Google Scholar

Braun, Julia and Martin Zagler, Tax Information Exchange with Developing Countries and Tax Havens (Vienna: WU International Taxation Research Paper Series, No. 2015 – 25, 2015).10.2139/ssrn.2683551Search in Google Scholar

Brauner, Yariv, “Transfer Pricing Aspects of Intangibles: The Cost Contribution Arrangement Model,” in, M. Lang, A. Storck, and R. Petruzzi (eds.), Transfer Pricing in a Post-BEPS World (The Hague: Kluwer, 2016).Search in Google Scholar

Brauner, Yariv, Allison Christians, Irma J. Mosquera Valderrama, Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism, 7 World Tax Journal, no. 3 (2015).Search in Google Scholar

Brauner, Yariv, What the BEPS?, 16 Florida Tax review, no. 55 (2014).10.2139/ssrn.2408034Search in Google Scholar

Burgers, Irene and Irma Mosquera, Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, Erasmus Law Review, no. 1 (2017).10.5553/ELR.000077Search in Google Scholar

Calabresi, Guido and A. Douglas Melamed, Property Rules, Liability Rules, and Inalienability: One View of the Cathedral, 85 Harvard Law Review, no. 6 (1972).10.2307/1340059Search in Google Scholar

Candela, Rosolino A. and Vincent Geloso, Coase and transaction costs reconsidered: the case of the English lighthouse system, 48 European Journal of Law and Economics (2019).10.1007/s10657-019-09635-4Search in Google Scholar

Cavelti, Luzius U., Christian Jaag Tobias F. Rohner, Why Corporate Taxation Means Source Taxation, A Response to The OECD’s Actions Against Base Erosion and Profit Shifting, Working Papers 0054, Swiss Economics (2013).Search in Google Scholar

Christians, Allison, Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20, 5 Northwestern Journal of Law and Social Policy, no. 1 (2010).10.2139/ssrn.1555799Search in Google Scholar

Christians, Allison, How Nations Share, 87 Indiana Law Journal, no. 4 (2012).10.2139/ssrn.1815305Search in Google Scholar

Clausing, Kimberely A., Corporate Tax Revenues in OECD Countries, 14 International Tax and Public Finance (2007).10.1007/s10797-006-7983-2Search in Google Scholar

Clausing, Kimberly A., The effect of profit shifting on the corporate tax base in the United States and beyond, 69 National Tax Journal, no. 4 (2016).10.17310/ntj.2016.4.09Search in Google Scholar

Coase, Ronald H., The Problem of Social Cost, 3 The Journal of Law & Economics (1960).10.1086/466560Search in Google Scholar

Coase, Ronald H., The Institutional Structure of Production, 82 The American Economic Review, no. 4 (1992).Search in Google Scholar

Cobham, Alex and Petr Janský, Measuring Misalignment: The Location of US Multinationals’ Economic Activity versus the Location of their Profits, 37 Development Policy Review, no. 1 (2017).10.1111/dpr.12315Search in Google Scholar

Cobham, Alex, Petr Janský and Simon Loretz, “Key Findings from Global Analyses of Multinational Profit Misalignment,” in, Sol Picciotto (ed.), Taxing Multinational Enterprises as Unitary Firms (Institute of Development Studies, 2017).Search in Google Scholar

Cobham, Alex and Petr Janský, Global Distribution of Revenue Loss From Corporate Tax Avoidance: Re-Estimation And Country Results, 30 Journal of International Development, no. 2 (2018).10.1002/jid.3348Search in Google Scholar

Cobham, Alex, Petr Janský and Markus Meinzer, A half-century of resistance to corporate disclosure, 25 Transnational Corporations, no. 3 (2019).10.18356/630d264a-enSearch in Google Scholar

Committee of Technical Experts on Double Taxation and Tax Evasion, League of Nations Doc. C.216.M.85 1927 II (1927).Search in Google Scholar

Cooper, Graeme S., “Some Thoughts on the BEPS Proposals to Control Treaty Abuse,” in Sam Sim, Mei-June Soo, and H. David Rosenbloom (eds.), Asian Voices : BEPS and Beyond (USA: IBFD, 2017).Search in Google Scholar

Council Directive 2003/48/EC, June 3 (2003), available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32003L0048, accessed March 20, 2023.Search in Google Scholar

Crivelli, Ernesto, Ruud De Mooij and Michael Keen, Base erosion, profit shifting and developing countries, 72 FinanzArchiv: Public Finance Analysis, no. 3 (2016).10.1628/001522116X14646834385460Search in Google Scholar

Dagan, Tsilly, National Interests in the International Tax Game, 18 Virginia Tax Review, no. 2 (1998).Search in Google Scholar

Dagan, Tsilly, The Tax Treaties Myth, 32 New York University Journal of International Law and Policy 2000.Search in Google Scholar

Danon, Robert, Clarification of the Meaning of Beneficial Owner, in the OECD Model Tax Convention: Comment on the April 2011 Discussion Draft, 65 Bulletin for International Taxation, no. 8 (2011).Search in Google Scholar

Dean, Steven A., The Incomplete Global Market for Tax Information, 49 Boston College Law Review (2008).Search in Google Scholar

Demsetz, Harold, Toward a Theory of Property Rights II: The Competition between Private and Collective Ownership, 31 The Journal of Legal Studies, no. S2 (2002).10.1086/342028Search in Google Scholar

Demsetz, Harold, Toward a Theory of Property Rights, 57 The American Economic Review, no. 2 (1967).Search in Google Scholar

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties , Action 15 - 2015 Final Report (OECD, 2015), available at: <https://www.oecd-ilibrary.org/docserver/9789264241688-en.pdf?expires=1685788073&id=id&accname=guest&checksum=91E2A7114E4B1161F1A42528C09EA312>, accessed Jan 15, 2023.Search in Google Scholar

Devereux, Michael P., Alan J. Auerbach, Michael Keen, Paul, Oosterhuis, Wolfgang Schön, and John Vella, Taxing Profit in a Global Economy: A Report of the Oxford International Tax Group (United Kingdom: Oxford University Press, 2019).Search in Google Scholar

Devereux, Michael, Rachel Griffith, and Alexander Klemm, Corporate Income Tax Reforms and International Tax Competition, 17 Economic Policy, no. 35 (2002).10.1111/1468-0327.00094Search in Google Scholar

Dharmapala, Dhammika, What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, 35 Fiscal Studies, no. 4 (2014).10.1111/j.1475-5890.2014.12037.xSearch in Google Scholar

Dharmapala, Dhammika, What problems and opportunities are created by tax havens?,24 Oxford Review of Economic Policy, no. 4 (2008).10.1093/oxrep/grn031Search in Google Scholar

Double Taxation Conventions and the Use of Conduit Companies (Paris: OECD, adopted on the 27th November 1986), in Model Tax Convention on Income and on Capital 2014, R(6). Double taxation conventions and the use of conduit companies, available at: <https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-2014-full-version/r-6-double-taxation-conventions-and-the-use-of-conduit-companies_9789264239081-99-en#page1>, accessed on January 6, 2023.Search in Google Scholar

Duffy, Rosaleen, Shadow Players: Ecotourism Development, Corruption and State Politics in Belize, 21 Third World Quarterly, no. 3 (2000).10.1080/713701038Search in Google Scholar

Easson, Alex J., International Tax Reform and the Inter-Nation Allocation of Tax Revenue (Wellington: Victoria University Press, 1991).Search in Google Scholar

Edgar, Tim, Corporate Income Tax Coordination as a Response to International Tax Competition and International Tax Arbitrage, 51 Canadian Tax Journal, no. 3 (2003).Search in Google Scholar

Egger, Peter H., Valeria Merlo, Martin Ruf and Georg Wamser, Consequences of the New UK Tax Exemption System: Evidence From Micro-Level Data, 125 The Economic Journal, no. 589 (2015).10.1111/ecoj.12190Search in Google Scholar

Eggert, Wolfgang and Martin Kolmar, Residence-based capital taxation is a small open economy: Why information is voluntarily exchanged and why it is not, 9 International Tax and Public Finance (2002).Search in Google Scholar

Elkins, David C., The Merits of Tax Competition in A Globalized Economy, 91 Indiana Law Journal, no. 3 (2016).Search in Google Scholar

Epstein, Richard A., Holdouts, Externalities, and the Single Owner: One More Salute to Ronald Coase, 36 The Journal of Law and Economics, no. 1 (1993).10.1086/467289Search in Google Scholar

Evers, Maria Theresia, Ina Meier, and Christoph Spengel, Country-by-Country Reporting: Tension between Transparency and Tax Planning, Discussion Paper No. 17-008 (Zentrum für Europäische Wirtschaftsforschung. Mannheim. 2016).10.2139/ssrn.2913474Search in Google Scholar

Falcao, Tatiana, Exchanging Information with the Developing World: A Digression on the Global Forum Exchange of Information’s Interaction with Developing Economies, Intertax, no. 39 (2011).10.54648/TAXI2011062Search in Google Scholar

Financial Transparency Coalition, OECD country-by-country reporting: Only for the strong? (17 Sept. 2015), available at <https://financialtransparency.org/oecd-country-by-country-reporting-only-for-the-strong/>, accessed January 15, 2023.Search in Google Scholar

Fourcade, Marion, The construction of a global profession: The transnationalization of economics, 112 American Journal of Sociology, no. 1 (2006).10.1086/502693Search in Google Scholar

Fuest, Clemens and Nadine Riedel, Tax Evasion, Tax Avoidance and Tax Expenditures in Developing Countries: A Review of the Literature (U.K. Department for International Development. Oxford. 2009).Search in Google Scholar

Fung, Sissie, The Questionable Legitimacy of the OECD/G20 BEPS Project, Erasmus Law Review, no. 2 (2017).10.5553/ELR.000085Search in Google Scholar

Global Forum on Transparency and Exchange of Information for Tax Purposes Automatic Exchange of Information: A Roadmap for Developing Country Participation: Final Report to the G20 Development Working Group (August 5, 2014), available at: <https://www.oecd.org/ctp/exchange-of-tax-information/global-forum-AEOI-roadmap-for-developing-countries.pdf>, accessed on February 20, 2023.Search in Google Scholar

Gordon, Roger H., An optimal taxation approach to fiscal federalism, 98 The Quarterly Journal of Economics, no. 4 (1983).10.2307/1881778Search in Google Scholar

Graetz, Michael J. and Michael M. O’Hear, The “Original Intent” of U.S. International Taxation, 46 Duke Law Journal, no. 5 (1997).10.2307/1372916Search in Google Scholar

Graetz, Michael J., Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies, 26 Brooklyn Journal of International Law, no. 4 (2001).Search in Google Scholar

Griffith, Rachel and Alexander Klemm, What Has Been the Tax Competition Experience of the Last 20 Years (The Institute for Fiscal Studies, WP 04/05, February 2004).10.1920/wp.ifs.2004.0405Search in Google Scholar

Harmful Tax Competition: An Emerging Global Issue (Paris: OECD, 1998).Search in Google Scholar

Hasegawa, Makoto and Kozo Kiyota, The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence From Japan, 153 Journal of Public Economics (2017).10.1016/j.jpubeco.2017.06.010Search in Google Scholar

Haufler, Virginia, A Public Role for the Private Sector: Industry Self-Regulation in a Global Economy (Washington: Carnegie Endowment for International Peace, 2001).Search in Google Scholar

Hearson, Martin, The Challenges for Developing Countries in International Tax Justice, 54 Journal of Development Studies, no. 10 (2018).10.1080/00220388.2017.1309040Search in Google Scholar

Hearson, Martin, Why the US and Argentina Have no Tax Information Exchange Agreement (2013), available at: <https://martinhearson.net/2013/09/05/why-the-us-and-argentina-have-no-tax-information-exchange-agreement/>, accessed February 2, 2023.Search in Google Scholar

Hebous, Shafik, “Has Tax Competition become Less Harmful,” in Ruud De Mooij, Alexander Klemm and Victoria Perry (eds.), Corporate Income Taxes under Pressure: Why Reform Is Needed and How It Could Be Designed (Washington DC: IMF, 2021).Search in Google Scholar

Hines, Jr., James, R., The Case against Deferral: A Deferential Reconsideration, 52 National Tax Journal, no. 3 (1997).10.1086/NTJ41789730Search in Google Scholar

Holmes, Kevin, International Tax Policy and Double Tax Treaties: An Introduction To Principles And Application (2nd ed., Amsterdam: IBFD, 2014).Search in Google Scholar

IRS’s Information Exchanges with Other Countries Could Be Improved through Better Performance Information (Washington: Government Accountability Office, September 9, 2011), available at: <https://www.gao.gov/assets/gao-11-730.pdf>, accessed March 20, 2023.Search in Google Scholar

Jogarajan, Sunita, Double Taxation and the League of Nations (Cambridge: Cambridge University Press. 2018).10.1017/9781108368865Search in Google Scholar

Jogarajan, Sunita, Prelude to the International Tax Treaty Network: 1815-1914 Early Tax Treaties and the Conditions for Action, 31 Oxford Journal of Legal Studies, no. 4 (2011).10.1093/ojls/gqr021Search in Google Scholar

Johnston, Jason Scott, Bargaining Under Rules Versus Standards, Journal of Law, 11 Economics, & Organization, no. 2 (1995).Search in Google Scholar

Keen, Michael and Kai A. Konrad, “The Theory of International Tax Competition and Coordination,” in Alan Auerbach, Raj Chetty, Martin Feldstein and Emmanuel Saez (eds.), Handbook of Public Economics (Volume 5) (Holland: Elsevier, 2013).10.1016/B978-0-444-53759-1.00005-4Search in Google Scholar

Keen, Michael, The Welfare Economics of Tax Coordination in the European Community: A Survey, 14 Fiscal Studies, no. 2 (1993).10.1111/j.1475-5890.1993.tb00477.xSearch in Google Scholar

Keen, Michael, Victoria Perry, Ruud de Mooij, Alexander Klemm, Christophe Waerzeggers, Cory Hillier, Kiyoshi Nakayama, Aqib Aslam, Sebastian Beer, Shafik Hebous, Kors Kool, Sébastien Leduc, Li Liu, Zayda Manatta, Dinar Prihardini, and Alpa Shah, Corporate Taxation in the Global Economy, IMF Policy Paper (March 2019).Search in Google Scholar

Kimmis, Jenny and Ruth Mayne, Tax Havens: Releasing the Hidden Billions for Poverty Eradication, Briefing Paper (Oxfam. 2000), available at: <https://policy-practice.oxfam.org/resources/tax-havens-releasing-the-hidden-billions-for-poverty-eradication-114611/>, accessed January 15, 2023.Search in Google Scholar

Kleinbard, Edward D., Through a Latte Darkly: Starbucks’s Stateless Income Planning, 70 Tax Notes International (June 24, 2013).Search in Google Scholar

Knobel, Andreas and Alex, Cobham, Country by Country Reporting: How Restricted Access Exacerbates Global Inequalities in Taxing Rights, Tax Justice Network (2016), available at: <https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2943978>, accessed January 20, 2023.10.2139/ssrn.2943978Search in Google Scholar

League of Nations, Double Taxation and Tax Evasion, Report Presented by the Technical Experts on Double Taxation and Tax Evasion (1927).Search in Google Scholar

League of Nations, Economic and Financial Commission, Report on Double Taxation Submitted to the Financial Committee by Professors Bruins, Einaudi, Seligman and Sir Josiah Stamp (April 5, 1923).Search in Google Scholar

League of Nations, Report Presented by the General Meeting of Government Experts on Double Taxation and Tax Erosion, League of Nations, Doc. C.562. M.178. 1928 II (1928).Search in Google Scholar

Luttmer, Erzo F.P., Can Fiscal Externalities Be Internalized? (Working Paper 30213, National Bureau Of Economic Research, July 2022), available at: <http://www.nber.org/papers/w30213>, accessed January 10, 2022.10.3386/w30213Search in Google Scholar

Magalhães, Tarcísio Diniz and Allison Christians, UTPR, Normative Principles, and the Law: A Rejoinder to Nikolakakis and Li, Taxes Notes International, 109 February 27, 2023.Search in Google Scholar

Magalhães, Tarcisio Diniz, What Is Really Wrong with Global Tax Governance and How to Properly Fix It, 10 World Tax Journal, no. 4 (2018).Search in Google Scholar

Manatta, Liu, Zayda, Dinar Prihardini, and Alpa Shah, Corporate Taxation in the Global Economy (IMF Policy Paper. Washington. March 2019).Search in Google Scholar

Mason, Ruth, The Transformation of International Tax, 114 The American Journal of International Law, no. 3 (2020).10.1017/ajil.2020.33Search in Google Scholar

McGee Robert, W., The Philosophy of Taxation and Public Finance (Boston: Springer, 2004).10.1007/978-1-4419-9140-9Search in Google Scholar

Milesi-Ferretti, Gian Maria, Enrique Mendoza and Patrick Asea, On the Ineffectiveness of Tax Policy in Altering Long Run Growth: Harberger’s Superneutrality Conjecture, 66 Journal of Public Economics (1997).10.1016/S0047-2727(97)00011-XSearch in Google Scholar

Mooij, Ruud de, Alexander Klemm, Shafik Hebous, Christophe Waerzeggers, Cory Hillier, Sebastian Beer, Li Liu, Jan, Loeprick, Sebastien Leduc, Pierre Kerjean, and Tamas Kulcsar, International Corporate Tax Reform, IMF Policy Paper 2023/001 (February 2023), available at: <https://www.imf.org/en/Publications/Search?#sort=%40imfdate%20descending&f:series=[POPPRS]>, accessed February 28, 2023.Search in Google Scholar

Morriss, Andrew P. and Lotta Moberg, Cartelizing Taxes: Understanding the OECD’s Campaign against Harmful Tax Competition, 4 Columbia Journal of Tax Law, no. 1 (2012).10.2139/ssrn.1950627Search in Google Scholar

Musgrave, Peggy, United States Taxation of Foreign Income: Issues and Arguments (Cambridge: Law School Harvard University, 1969), pp. 121, 146–48.Search in Google Scholar

Neumayer, Eric, Do double taxation treaties increase foreign direct investment to developing countries?, 43 Journal of Development Studies, no. 8 (2007).10.1080/00220380701611535Search in Google Scholar

Nikolakakis, Angelo and Jinyan Li, UTPR: Unprecedented (and Unprincipled?) Tax Policy Response, 109 Taxes Notes International, February 6, 2023.Search in Google Scholar

Niskanen, William A., Bureaucracy and Representative Government (Chicago: Transaction Publishers, 1971).Search in Google Scholar

OECD Neutralising the Effects of Hybrid Mismatch Arrangements ACTION 2: 2015 Final Report (OECD/G20 Base Erosion and Profit Shifting Project. Paris. 2015), available at: <https://www.oecd-ilibrary.org/docserver/9789264241138-en.pdf?expires=1685789036&id=id&accname=guest&checksum=F82141744E4C022A0812A93E7D5DDC9F>, accessed January 12, 2023.Search in Google Scholar

OECD presents outputs of OECD/G20 BEPS Project for discussion at G20 Finance Ministers meeting (2015), available at: <https://www.oecd.org/ctp/oecd-presents-outputs-of-oecd-g20-beps-project-for-discussion-at-g20-finance-ministers-meeting.htm>, accessed January 2, 2023.Search in Google Scholar

OECD, Addressing Base Erosion and Profit Shifting (OECD Publishing. Paris. 2013), available at: <https://doi.org/10.1787/9789264192744-en>, accessed January 30, 2023.Search in Google Scholar

OECD, Automatic Exchange of Information: A Roadmap for Developing Country Participation. France (August 2014), available at: <https://www.oecd.org/ctp/exchange-of-tax-information/global-forum-AEOI-roadmap-for-developing-countries.pdf>, accessed June 6, 2022.Search in Google Scholar

OECD, Background Brief Inclusive Framework on BEPS (OECD Publishing. Paris. 2017), available at: <https://www.oecd.org/tax/beps/background-brief-inclusive-framework-on-beps.pdf>, accessed February 11, 2023.Search in Google Scholar

OECD, Beneficial Owner Discussion Draft 2011, available at: <https://www.oecd.org/tax/treaties/47643872.pdf>, accessed February 11, 2023.Search in Google Scholar

OECD, Guidance on the Implementation of Country-by-Country Reporting: BEPS Action 13 (Paris: OECD Publishing, October 2022), available at: <https://www.oecd.org/ctp/guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.pdf>, accessed 15 Jan 2023.Search in Google Scholar

OECD, Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions (2011), available at: <https://read.oecd-ilibrary.org/taxation/implementing-the-tax-transparency-standards/the-2006-oecd-manual-on-information-exchange-module-on-general-and-legal-aspects-of-exchange-of-information_9789264110496-10-en#page1>, accessed March 15, 2023.Search in Google Scholar

OECD, Inclusive Framework, Progress Report (OECD. Paris. 2018), available at: <https://www.oecd.org/tax/beps/inclusive-framework-on-beps-progress-report-july-2018-may-2019.pdf>, accessed January 15, 2023.Search in Google Scholar

OECD, Making Dispute Resolution Mechanisms More Effective, Action 14: Final Report (Paris: OECD Publishing, 2015), available at: <https://doi.org/10.1787/9789264241633-en>, accessed March 24, 2023.Search in Google Scholar

OECD, Manual on Information Exchange: Module on General and Legal Aspects Of Exchange of Information (2006), available at: <https://www.ciat.org/Biblioteca/AreasTematicas/TributacionInternacional/IntercambiodeInformacion/2011_implementing_tax_transparency_handbook_ocde.pdf>, accessed March 15, 2023.Search in Google Scholar

OECD, Manual on the Implementation of Exchange of Information Provisions for Tax Purposes: Module 3 On Automatic (Or Routine) Exchange of Information (January 23, 2006), available at: <https://www.oecd.org/tax/exchange-of-tax-information/Manual-implementation-EOI-provisions-tax-purposes.pdf>, accessed on February 20, 2023.Search in Google Scholar

OECD, Multilateral Competent Authority Agreement (2014), available at: <https://www.oecd.org/ctp/exchange-of-tax-information/multilateral-competent-authority-agreement.pdf>, accessed February 6, 2023.Search in Google Scholar

OECD, Report on the Application of the OECD Model Tax Convention to Partnerships, Volume II of the full-length version of the 2017 OECD Model Tax Convention, R(15)-1, available at: <https://read.oecdilibrary.org/taxation/model-tax-convention-on-income-and-on-capital2017-full-version_g2g972ee-en#page2099>, accessed on February 12, 2023.Search in Google Scholar

OECD, Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint (OECD publishing. 2020), available at: <https://www.oecd-ilibrary.org/docserver/beba0634-en.pdf?expires=1685788675&id=id&accname=guest&checksum=B6EF80BF6E46BCBDB1C62FED298BE8C3>, accessed February 12, 2023.Search in Google Scholar

OECD, Tax Havens: Measures to Prevent Abuse by Taxpayers, in International Tax Avoidance and Evasion: Four Related Studies (Paris: OECD, 1987).Search in Google Scholar

OECD, Taxation and the Abuse of Bank Secrecy in International Tax Avoidance and Evasion: Four Related Studies (Paris: OECD, 1987).Search in Google Scholar

OECD, Transfer Pricing Documentation and Country by Country Reporting: Action 13 Final Report (Paris: OECD Publishing, 2015).Search in Google Scholar

OECD/G20 Base Erosion and Profit Shifting Project, BEPS Project Explanatory Statement—2015 Final Reports (OECD. Paris. 2015).Search in Google Scholar

Oguttu, Annet Wanyana, Curtailing BEPS through Enforcing Corporate Transparency: The Challenges of Implementing Country-by-Country Reporting in Developing Countries and the Case for Making Public Country-by-Country Reporting Mandatory, 12 World Tax Journal, no. 1 (2020).Search in Google Scholar

Ozai, Ivan O., Tax Competition and The Ethics of Burden Sharing, 42 Fordham International Law Journal, no. 1 (2018).Search in Google Scholar

Palan, Ronen, Tax Havens and the Commercialization of State Sovereignty, 56 International Organization, no. 1 (2002).10.1162/002081802753485160Search in Google Scholar

Paolini, Dimitri, Pasquale Pistone, Giuseppe Pulina and Martin Zagler, Tax Treaties with Developing Countries and the Allocation of Taxing Rights, 43 European Journal of Law and Economics (2016).Search in Google Scholar

Peters, Carmel, Developing Countries’ Reactions to the G20/OECD Action Plan on Base Erosion and Profit Shifting, 69 Bulletin for International Taxation, no. 6/7 (2015).Search in Google Scholar

Philip, G. Cerny, Paradoxes of the Competition State: The Dynamics of Political Globalization, 32 Government and Opposition (1997).10.1111/j.1477-7053.1997.tb00161.xSearch in Google Scholar

Polinsky, A. Mitchell, On the Choice Between Property Rules and Liability Rules, 18 Economic Enquiry, no. 2 (1980).10.1111/j.1465-7295.1980.tb00572.xSearch in Google Scholar

Prebble, John, Ectopia, Tax Law and International Taxation, British Tax Review, no. 5 (1997).10.53300/001c.6584Search in Google Scholar

Qureshi, Asif H., The Freedom of a State to Legislate in Fiscal Matters under General International Law, 14 Bulletin for International Fiscal Documentation, no. 1 (1987).Search in Google Scholar

Radaelli, Claudio M. and Ulrike S. Kraemer, The Rise and Fall of Governance’s Legitimacy: The Case of International Direct Taxation (Paper prepared for the exploratory workshop on – Soft Law, New Policy Instruments and Modes of Governance in the EU, Jan. 28, 2005), available at: https://ore.exeter.ac.uk/repository/bitstream/handle/10036/23834/RadaelliInformalGovernance.pdf?sequence=1&isAllowed=y>, accessed November 1, 2022.Search in Google Scholar

Ring, Diane M., What’s at Stake in the Sovereignty Debate?: International Tax and the Nation-State, 49 Virginia Journal of Int’l Law, no. 1 (2008). (citing from, Randolph E. Paul, Taxation for Prosperity (1st ed. New York: Bobbs-Merrill, 1947).Search in Google Scholar

Ring, Diane, Developing Countries in an Age of Transparency and Disclosure, Brigham Young University Law Review, no. 6 (2016).Search in Google Scholar

Rixen, Thomas, From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance, 18 Review of International Political Economy, no. 2 (2011).10.1080/09692290.2010.481921Search in Google Scholar

Rixen, Thomas, Tax Competition and Inequality: The Case of Global Tax Governance, 17 Global Governance, no. 4 (2011).10.1163/19426720-01704004Search in Google Scholar

Rixen, Thomas, The Political Economy of International Tax Governance (Basingstoke: Palgrave, 2008).10.1057/9780230582651Search in Google Scholar

Roin, Julie, Competition and Evasion: Another Perspective on International Tax Competition, 89 Georgetown Law Journal, no. 3 (2001).Search in Google Scholar

Rosenbloom, H. David, International Tax Arbitrage and the “International Tax System”, 53 Tax Law Review (2000).Search in Google Scholar

Rosenzweig, Adam H., Harnessing the Costs of International Tax Arbitrage, 26 Virginia Tax Review (2007).Search in Google Scholar

Ruud, De Mooij, and Sjef Ederveen, Corporate Tax Elasticities: A Reader’s Guide to Empirical Findings, 24 Oxford Review of Economic Policy, no. 4 (2008).10.1093/oxrep/grn033Search in Google Scholar

Rynagert, Cedric, Jurisdiction in International Law (2nd ed., Oxford: Oxford University Press, 2015).Search in Google Scholar

Sachs, L. E. and K. P. Sauvant, “BITs’, DTTs’, and FDI flows: An Overview,” in Karl P. Sauvant and Lisa E. Sachs (eds.), The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows (Oxford: Oxford University Press, 2009).Search in Google Scholar

Saint-Amans, Pascal & Raffaele Russo, What the BEPS Are We Talking About?, available at: <http://www.oecd.org/ctp/what-the-beps-are-we-talking-about.htm>, accessed January 15, 2023.Search in Google Scholar

ShaheenFadi, International Tax Neutrality: Reconsiderations, 27 Virginia Tax Review, no. 1 (2007).Search in Google Scholar

Sharman, Jason C., Havens in a storm: The struggle for global tax regulation (Ithaca NY: Cornell University Press, 2006).Search in Google Scholar

Sheppard, Lee A., Is Transfer Pricing Worth Salvaging?, 67 Tax Notes International (July 30, 2012).Search in Google Scholar

Sheppard, Lee A., Revenge of the Source Countries, 37 Tax Notes International (Mar. 28, 2005).Search in Google Scholar

Sheppard, Lee A., The Twilight of the International Consensus, 72 Tax Notes International (October 2013).Search in Google Scholar

Sinn, Hans-Werner, The Selection Principle and Market Failure in Systems Competition, 66 Journal of Public Economics (1997).10.1016/S0047-2727(97)00043-1Search in Google Scholar

Sokoloff, Kenneth L. and Eric M. Zolt, Inequality and Taxation: Evidence from the Americas on How Inequality May Influence Tax Institutions, 59 Tax Law Review, no. 2 (2006).Search in Google Scholar

Sugden, Robert, Spontaneous Order, 3 Journal of Economic Perspectives, no. 4 (1989).10.1257/jep.3.4.85Search in Google Scholar

Sullivan, Martin A., Lessons from the Last War on Tax Havens, 116 Tax Note International (July 30, 2007).Search in Google Scholar

Swiss Banking Association, Project Flat Rate Tax, Flat Rate Tax on Assets Held with Banks on a Cross-Border Basis (Dec. 2009).Search in Google Scholar

Tax Justice Network, Tax Information Exchange Agreements sec. 5.1 (2009), available at: <https://www.taxjustice.net/cms/upload/pdf/Tax_Information_Exchange_Arrangements.pdf>, accessed on February 15, 2023.Search in Google Scholar

Thomas, Kenneth P., Competing for Capital: Europe and North America in a Global Era (Washington, DC: Georgetown University Press, 2000).Search in Google Scholar

Tørsløv, Thomas R., Ludvig S. Wier and Gabriel Zucman, The Missing Profits of Nations, Working Paper 24701 (Washington D.C: NBER Working Paper Series, 2021).Search in Google Scholar

Trachtman, Joel P., The Economic Structure of International Law (Massachusetts: Harvard University Press. 2008).Search in Google Scholar

Tsilly, Dagan, International Tax Policy: Between Competition and Cooperation (Cambridge University Press, 2017).10.1017/9781316282496Search in Google Scholar

Valderrama, Irma Johanna Mosquera, The Study of the BEPS 4 Minimum Standards as A Legal Transplant: A Methodological Framework, 48 Intertax, no. 8 & 9 (2020).10.54648/TAXI2020067Search in Google Scholar

Vogel, Klaus, Worldwide vs Source taxation of income – A review and re-evaluation of arguments – II, Intertax, 1988, 310.10.54648/TAXI1988056Search in Google Scholar

Webb, Michael, Defining the boundaries of legitimate state practice: norms, transnational actors and the OECD’s project on harmful tax competition, 11 Review of International Political Economy, no. 4 (2004).10.1080/0969229042000279801Search in Google Scholar

Ylönen, Matti, Jussi Jaakkola and Leevi Saari, Conceptualizing Epistemic Power: The Changing Relationship Between Economic Policy Paradigms and Academic Disciplines, Accounting, Economics and Law: A Convivium, November (2021).10.1515/ael-2021-0048Search in Google Scholar

Zodrow, George R. and Peter, Mieszkowski, Pigou, Tiebout, Property Taxation, and the Under provision of Local Public Goods, 19 Journal of Urban Economics, no. 3 (1986).10.1016/0094-1190(86)90048-3Search in Google Scholar