A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13.
(2024)
Thesis
GORDON, M. 2024. A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13. Robert Gordon University, PhD thesis. Hosted on OpenAIR [online]. Available from: https://doi.org/10.48526/rgu-wt-2565272
This thesis presents a mixed methods case study examining the democratic legitimacy of Action 13 of the Organisation for Economic Cooperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan. Taking a critically orientated... Read More about A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13..