The Entitlement to Tax

A critical commentary to the development of the international tax regime

Authors

  • Yvette Lind Copenhagen Business School

DOI:

https://doi.org/10.36368/njolas.v4i01.205

Keywords:

developing countries, inequality, tax policy, international taxation

Abstract

As a result of the significant need for additional discussions on the inequality which currently shape international tax matters, Copenhagen Business School hosted a conference concerning inequality within the international tax regime in September 2020. The conference brought together researchers at the forefront of their respective fields to identify, discuss, and to underline future challenges associated to inequality in the international tax context. This special issue is an outcome of papers presented at the conference and concerns the relationship between developing and developed states with an emphasis on present shortcomings when allocating taxing rights in a fair and sustainable manner.

Author Biography

Yvette Lind, Copenhagen Business School

Assistant professor in tax law
Department of Management, Politics and Philosophy/CBS Law

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Published

2021-04-08

How to Cite

Lind, Y. (2021) “The Entitlement to Tax: A critical commentary to the development of the international tax regime”, Nordic Journal on Law and Society, 4(01). doi: 10.36368/njolas.v4i01.205.

Issue

Vol. 4 No. 01 (2021): Special Issue: International Tax Challenges for Developing Countries

Section

Special Issue Introduction

License

Copyright (c) 2021 Yvette Lind

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