Book Chapter

The Origins of the International Tax Regime

Sunita Jogarajan

Research Handbook on International Taxation | Edward Elgar Publishing Ltd | Published : 2020

Abstract

The international tax regime is undergoing its most significant and coordinated reforms since the origins of the regime almost a century ago. These reforms are being undertaken under the auspices of the Organisation for Economic Co-operation and Development (OECD) and the G20’s “Inclusive Framework on Base Erosion and Profit Shifting” (Inclusive Framework).

University of Melbourne Researchers