E-viri
Recenzirano
-
Brooks, Kim
Canadian Tax Journal, 10/2023, Letnik: 71, Številka: 4Book Review
Stephen Daly and Martin Hearson, "Global Britain: Influencing Tax Policy" (2023) 34:1 King's Law Journal 170-87 (https://papers.ssrn.com/s0l3/ papers.cfm?abstract_id=44350i3) In this article, Daly and Hearson seek to answer the question of whether Britain has advanced or has hindered the international regulatory framework for international taxation. Parts 2 and 3 of the article turn to the United Kingdom's influence on OECD and EU initiatives. ...it is perhaps not surprising that the United Kingdom is an active contributor to discussions within the OECD. Part 5, the final section of the article, reflects on the power dynamics that undergird UK international tax policy.
