Title:Linking policies : inter-nation equity, overseas development assistance, and taxation Author(s):FALCÃO, TatianaDate:2018Citation:
- Tax notes international, 2018, Vol. 91, No. 12, pp. 1211-1217
Type:ArticleAbstract:The goal of this article is to connect overseas development assistance (ODA) with the international tax framework more generally, and double tax treaties in particular. The 2017 revision of the OECD and U.N. models have ...