Rethinking taxing rights

被引:1
作者
Schoueri, Luis Eduardo [1 ,2 ]
Schoueri, Pedro Guilherme Lindenberg [3 ]
机构
[1] Univ Sao Paulo, Tax Law, Sao Paulo, Brazil
[2] Brazilian Inst Tax Law, Sao Paulo, Brazil
[3] Vienna Univ Econ & Business, Vienna, Austria
关键词
D O I
10.1093/jiel/jgae052
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
The debate around the allocation of taxing rights between developed and developing jurisdictions has been stuck in the same place for the past 100 years. Pillar 1 of the OECD/G20 Inclusive Framework has the merit of reopening this debate, but the compromise reached so far may turn out not to be acceptable to all stakeholders. This article reviews the consequences of failing to reach an agreement and underscores the relevance of pursuing a timely alternative under the novel prospect of an UN Framework Convention.
引用
收藏
页码:632 / 638
页数:7
相关论文
共 50 条
[21]   Rethinking poverty: Empowerment and citizen rights [J].
Friedmann, J .
INTERNATIONAL SOCIAL SCIENCE JOURNAL, 1996, 48 (02) :161-&
[22]   Rethinking Rights After the Second Reconstruction [J].
Fiord, Richard Thompson .
YALE LAW JOURNAL, 2014, 123 (08) :2942-2962
[23]   Rethinking the law of creditors' rights in trusts [J].
Danforth, RT .
HASTINGS LAW JOURNAL, 2002, 53 (02) :287-+
[24]   Rethinking the Struggle for Puerto Rican Rights [J].
Franqui-Rivera, Harry .
AMERICAS, 2021, 78 (04) :703-705
[25]   ENGLAND - RETHINKING FAMILY RIGHTS AND RESPONSIBILITIES [J].
FREEMAN, MDA .
JOURNAL OF FAMILY LAW, 1992, 30 (02) :295-317
[26]   RETHINKING ACCOUNTABILITY IN THE CONTEXT OF HUMAN RIGHTS [J].
Erman, Eva .
RES PUBLICA-A JOURNAL OF MORAL LEGAL AND POLITICAL PHILOSOPHY, 2006, 12 (03) :249-275
[27]   Carefair: Rethinking the responsibilities and rights of citizenship [J].
Levy, Traci .
GOVERNANCE-AN INTERNATIONAL JOURNAL OF POLICY ADMINISTRATION AND INSTITUTIONS, 2006, 19 (04) :680-682
[28]   Rethinking human rights for the new millennium [J].
Clinton D. .
Human Rights Review, 2004, 5 (3) :117-118
[29]   Rethinking Agency: Developmentalism, Gender and Rights [J].
Beltran, Elena .
EUROPEAN JOURNAL OF WOMENS STUDIES, 2015, 22 (01) :115-119
[30]   Rethinking rights and inequalities in Language Studies [J].
Windle, Joel ;
Jorge, Miriam .
GRAGOATA-UFF, 2023, 28 (60)