CORDIS Project
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This project evaluates the effectiveness and fairness of global tax governance models, particularly the roles of the Organisation for Economic Co-operation and Development and the European Union. It aims to establish a framework that ensures equitable tax practices for both developed and developing nations.
The overall aim of this research project is to assess the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax lawmaking.
Unlike the former OECD projects that only provide for exchange of information between countries, in the BEPS Project, the EU Anti-Tax Avoidance Directive, the EU state aid investigations and the EU External Strategy, the OECD and the EU focus on substantive issues that when implemented will change the…
UNIVERSITEIT LEIDEN
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