Spillovers in international corporate taxation

The world of tax policy is becoming more crowded nowadays as more players seek to influence how the world’s tax systems operate. Previously taxation was seen as a core part of ‘fiscal sovereignty’ but in a globalising economy international organisations are increasingly starting to shape and influence how the world’s tax systems operate.

We are all well aware of the base erosion and profit shifting (BEPS) project that the G20 and the OECD are pursuing and have long understood the role that the United Nations has taken seeking to provide a wider perspective than that of the developed...