The importance of lawyers in international tax policy design and development: An exploration and extension of the legal-economic literature

The advent of the global digital economy has increased opportunities for aggressive tax planning by multinational enterprises ('MNEs'). Governments are increasingly faced with the competing objectives of remaining internationally competitive and encouraging foreign investment while also pr...

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Veröffentlicht in:	University of New South Wales law journal 2019-03, Vol.42 (1), p.269-299
1. Verfasser:	Ann Kayis-Kumar
Format:	Artikel
Sprache:	eng
Schlagworte:	Attitudes Australian states Debates and debating Fiscal policy Government policy International business enterprises Interpretation and construction Law Law and legislation Lawyers Political aspects Taxation
Online-Zugang:	Volltext
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