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Between revolution and rhetoric: the UN vote and the future of international tax cooperation

Rasmus Corlin Christensen
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Rasmus Corlin Christensen: Copenhagen Business School

No wu5g2, SocArXiv from Center for Open Science

Abstract: Considers the significance of the November 2023 vote by the Economic and Financial Committee of the UN General Assembly to develop a framework convention on international tax co-operation, its implications for the relevant powers of developing states, and whether the vote is no more than rhetoric.

Date: 2024-03-14
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Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:wu5g2

DOI: 10.31219/osf.io/wu5g2

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