| 来源类型 | Article and other Publication |
| 规范类型 | 其他 |
| DOI | 10.1093/global/guy006 |
| Pathways to international tax governance: has the German G20 presidency made a difference? | |
| von Haldenwang, Christian; Jakob Schwab | |
| 出版年 | 2018 |
| 摘要 | The article provides an overview over recent developments in the field of global tax cooperation, with a specific focus on the activities of the G20 under the German presidency. It argues that Germany has mostly limited itself to following-up on previous initiatives, rather than presenting new initiatives concerning the international tax governance structure. Progress has been achieved with regard to fighting tax avoidance by multinational corporations and exchanging information between tax authorities. However, these changes are insufficient to address spillovers arising from mismatches between public finance and public service delivery. Developing countries in particular are challenged to manage such spillovers under the current international tax system. |
| URL | https://www.die-gdi.de/en/others-publications/article/pathways-to-international-tax-governance-has-the-german-g20-presidency-made-a-difference/ |
| 来源智库 | German Development Institute (Germany) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/499390 |
| 推荐引用方式 GB/T 7714 | von Haldenwang, Christian,Jakob Schwab. Pathways to international tax governance: has the German G20 presidency made a difference?. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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