Abstract
The author, in this article, discusses how developing countries could be affected by the developments initiated by the OECD by asking the following two research questions. How would developing countries be affected by adapting controlled foreign company regulations and Pillar Two? Are the interests of developing countries protected at all?
| Original language | English |
|---|---|
| Pages (from-to) | 19-29 |
| Journal | Bulletin for International Taxation |
| Volume | 78 |
| Issue number | 1 |
| Publication status | Published - 2023 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 17 Partnerships for the Goals
Keywords
- International Taxation
- CFC legislation
- OECD Pillar 2
- OECD BEPS Project
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