U.N. international tax cooperation the terms of references final draft by Leopoldo Parada
By: Parada, Leopoldo
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OP 138-Bis/2024/116/4-3 Transfer pricing benchmark | OP 138-Bis/2024/116/4-4 Can the economic substance doctrine be revived? | OP 138-Bis/2024/116/5 Tax Notes International | OP 138-Bis/2024/116/5-1 U.N. international tax cooperation | OP 138-Bis/2024/116/5-2 Impact of the Dutch 2025 tax plans on U.S. parties | OP 138-Bis/2024/116/5-3 Transfer pricing benchmark | OP 138-Bis/2024/116/5-4 Impact investing and tax transparency in Africa must go hand-in-hand |
In this article, Parada explains the development of an international forum for the creation of a more inclusive international tax regime; he focuses on developments at the U.N. and relates them to OECD developments in this area.
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