Blar i Brage NMBU på forfatter "Løvholm, Fanny Elisabeth Østfoss"
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Rule makers or rule takers? : examining developing countries’ participation in the OECD/G20 inclusive framework on base erosion and profit shifting
Løvholm, Fanny Elisabeth Østfoss (Master thesis, 2022)The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework on BEPS) is one of the leading initiatives to combat tax avoidance and evasion. Although the Inclusive Framework emphasizes that all ...