Harpaz: International Tax Reform — Who Gets A Seat At The Table?

Assaf Harpaz (Drexel; Google Scholar), International Tax Reform: Who Gets a Seat at the Table?, 44 U. Pa. J. Int’l L. 1007 (2023): The international tax framework relies on early-twentieth-century principles and favors the interests of the Global North, which created it. It bases taxing rights on a corporation’s physical…

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