Harmonizing Tax Frontiers: OECD’s Soft Law in International Taxation and Its Effect on the EU Legal Order

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Harmonizing Tax Frontiers: OECD’s Soft Law in International Taxation and Its Effect on the EU Legal Order

  • By Franklin Cachia

Franklin Cachia explores the role of OECD soft law in shaping international taxation within the EU legal order, emphasizing its dual effect on harmonization and national sovereignty.

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