Inclusive Global Tax Governance in the Post-BEPS Era
PhD student: Mr S. Kingma
Promotors: Prof H.T.P.M. van den Hurk, Dr M.G.H. Schaper
Duration: 1/9/2015 - 31/7/2019
PhD defence: Maastricht, 18/10/2019
International organizations are currently working on a fundamental reform of the international tax regime. Little attention, however, has yet been paid to the question whether the current institutional framework is fit to govern the new regime. This project offers an innovative perspective to this issue by applying International Relations Theory. The focus of research is on the desirable role of international organizations in the global governance of the different forms of cooperation and closer relations that will be required by the new international tax regime, and the manner in which they should safeguard the interests of BRICS and developing countries.