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

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

Published: 2021-04-08

Editorial Introduction

• Editorial

  Åsa Gunnarsson; Monica Burman

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Special Issue Introduction

• The Entitlement to Tax A critical commentary to the development of the international tax regime

  Yvette Lind

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Articles

• Power and sovereignty How economic-ideological forces constrain sovereignty to tax

  Patrik Emblad

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• Tax sparing clauses as a policy instrument of developing countries Evidence from the Latin-American tax treaty network

  Aitor Navarro Ibarrola

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• A Different Unified Approach to Global Tax Policy Addressing the Challenges of Underdevelopment

  Tarcisio Magalhaes, Ivan Ozai

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• Implementing a (global?) minimum corporate income tax An assessment of the so-called "Pillar Two" from the perspective of developing countries

  Andrea Riccardi

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