The Emergence of a New International Tax Regime: The OECD’s Package on Base Erosion and Profit Shifting (BEPS)
Introduction
Introduction
A special thank you to Rebecca Hamilton for her editing and review of this article.
On June 26, 2014, the Human Rights Council (HRC) adopted resolution 26/9, establishing an intergovernmental working group mandated to “elaborate an international legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises.”[1] Yet one day later, the HRC adopted resolution 26/22.
“We need to act decisively to change humanity's relationship with our planet,” said UN Secretary General Ban Ki-moon in Nairobi on June 27, 2014 at the closing session of the first historic meeting of the United Nations Environment Assembly (UNEA).[1]