Why Do Non-OECD, Non-G20 Countries Pursue International Tax Cooperation? Shu-Yi Oei Investigates in an Empirical Study of Membership in the BEPS Inclusive Framework
by Diane Ring A dominant theme of international taxation over the past 15 years has been that of cooperation and consensus—from the BEPS Project to the new Multilateral Instrument to the new BEPS I…
