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Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring Feb 2010

Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring

Boston College Law School Faculty Papers

Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy goals on a unilateral basis. The development of international tax policy is an interactive and dynamic process that involves a wide range of players, most of whom can be characterized as international organizations. Their roles, goals, tools and influence vary by organization and by issue, but their net impact on tax policy is undeniable. If we are to better understand how tax policy is formed ...


Back To Basics: Why Financial Regulatory Overhaul Is Overrated, Renee M. Jones Jan 2010

Back To Basics: Why Financial Regulatory Overhaul Is Overrated, Renee M. Jones

Boston College Law School Faculty Papers

No abstract provided.