In the wake of the 2008 global financial, turned economic, crisis, the Group of 20 (G20) nations took up a macroeconomic agenda and, as the world economy stabilized, they initiated a development agenda. Subsequent to the appearance of the development agenda, the G20 took up a taxation agenda while responding to the Organisation of Economic Cooperation and Development (OECD)’s proposal, in effect, to carry out the task.
This book focuses on the G20’s taxation agenda. It addresses international taxation issues arising from the recommendations of the Base Erosion and Profit Shifting project carried out by the Organisation of Economic Cooperation and Development (OECD) at the behest of the G20.
The volume comprises chapters authored by tax economist academicians as well as practitioners—barristers, accounting professionals, tax administrators and practicing policy economists.