Global and EU Tax Governance
Published August 17, 2023 | Version v1
Journal article Open

UTPR Potential Conflicts with International Law

Creators

  • 1. Leiden University
  • 2. St. Gallen University
  • 3. City University of Hong Kong
  • 4. KU Leuven University
  • 5. University of Lausanne

Description

In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the
lens of an international law assessment.

Files

TNI UTPR 2023.pdf

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Additional details

Funding

GLOBTAXGOV – A New Model of Global Governance in International Tax Law Making 758671
European Commission