While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. This paper considers policy options that are currently under consideration in different international fora, drawing on the WBG's work in supporting tax policy and administration reforms in developing economies. The overall direction of the reform debate is promising and could shift taxing rights towards...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2019/10/01
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Рабочие документы (нумерованная серия)
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142256
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1
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1
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2019/09/30
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Disclosed
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International Tax Reform, Digitalization, and Developing Economies
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Tax Administration
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