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Assessing effectiveness in international tax cooperation by Daniel Olika

By: Olika, Daniel.
Material type: ArticleArticleSubject(s): ARMONIZACION FISCAL | FISCALIDAD INTERNACIONAL | POLITICA FISCAL | REFORMA | TRANSPARENCIA FISCAL In: Tax Notes International v. 116, n. 10, December 9 2024, p. 1547-1553Summary: In this article, Olika proposes a framework to measure success in international tax cooperation, arguing that effectiveness should be measured by both the process and the outcome.
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In this article, Olika proposes a framework to measure success in international tax cooperation, arguing that effectiveness should be measured by both the process and the outcome.

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