Klaus Vogel Lecture 2022: Who Should Be in the Driver’s Seat in Developing International Tax Norms – Civil Servants or National Parliaments?

Abstract

In his Klaus Vogel Lecture for 2022, Professor Bertil Wiman examines the question of “Who Should Be in the Driver’s Seat in Developing International Tax Norms – Civil Servants or National Parliaments?”, in so doing providing his answer to this important issue.