Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative

Journal
Mosquera Valderrama, I.J.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 3
PriceUSD 45

In this article, the author considers output legitimacy deficits in the context of the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative, with special emphasis on the issues and problems that this raises for developing countries.