Jasper Bossuyt

affiliation not provided to SSRN

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Scholarly Papers (1)

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Legitimacy in International Tax Law-Making : Can the OECD Remain the Guardian of Open Tax Norms?

In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 2 ; p.
Posted: 30 Nov 2022 Last Revised: 09 Jan 2024
Linda Brosens and Jasper Bossuyt
affiliation not provided to SSRN and affiliation not provided to SSRN

Abstract:

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international taxation, OECD Model Commentaries, OECD Transfer Pricing Guidelines, soft law, treaty interpretation, legality principle, BEPS Project (OECD), tax policy