* Please use the following code for citation of this edition of the TNC Journal: https://doi.org/10.18356/821ec354-en
ARTICLES
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Alex Cobham, Petr Janský and Markus Meinzer
A half-century of resistance to corporate disclosure
https://doi.org/10.18356/630d264a-en -
Sol Picciotto
International tax, regulatory arbitrage and the growth of transnational corporations
https://doi.org/10.18356/7b01478a-en -
Michael Lennard
Act of creation: the OECD/G20 test of “Value Creation” as a basis for taxing rights and its relevance to developing countries
https://doi.org/10.18356/3db18835-en -
Nathalie Bravo
The Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties?
https://doi.org/10.18356/4efe6452-en
UNCTAD INSIGHTS
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Richard Bolwijn, Bruno Casella and Davide Rigo
Establishing the baseline: estimating the fiscal contribution of multinational enterprises
https://doi.org/10.18356/de4a3b2c-en
