Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 7, 2020 erstellt
Beschreibung:
The pandemic has imposed severe economic costs which includes lower tax revenues. Many countries are now examining measures to recoup the costs while they also work to reform the international tax system. This paper discusses the success achieved so far in BEPS program and the remaining work that will complete the tax reform agenda. In addition the paper discusses plausibility of other revenue raising measures as well as raises questions that must be addressed by tax policy in the years to come