Special economic zones facing the challenges of international taxation: beps action 5, eu code of conduct, and the future

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• who: Frederik, Heitmüller and Irma, Mosquera from the Frederik Heitmüller (GLOBTAXGOV PhD Fellow) and Irma Mosquera Valderrama (Associate Professor and Lead Research, GLOBTAXGOV Project)Both are working at the Tax Law Department in the Faculty of Law at the University of Leiden in the Netherlands. The writing and research carried out for this article are the result of the European Research Council (ERC) research in the framework of the GLOBTAXGOV Project (2018-2023). This Project investigates international tax law making, including the adoption of Organisation for Economic Co-operation and Development (OECD) and European Union . . .
  

   

  

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