* Please use the following code for citation of this edition of the TNC Journal: https://doi.org/10.18356/821ec354-en
Alex Cobham, Petr Janský and Markus Meinzer
A half-century of resistance to corporate disclosure
International tax, regulatory arbitrage and the growth of transnational corporations
Act of creation: the OECD/G20 test of “Value Creation” as a basis for taxing rights and its relevance to developing countries
The Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties?
Richard Bolwijn, Bruno Casella and Davide Rigo
Establishing the baseline: estimating the fiscal contribution of multinational enterprises