Inclusive global tax governance in the Post-BEPS era

Sieb Kingma

Research output: ThesisDoctoral ThesisInternal

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Income tax rules are under great pressure because big multinationals and rich individuals are accused of avoiding or evading to pay taxes, and because developing countries did not have a voice in their establishment. My research addresses these issues and presents recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime. The main recommendations are:
- The OECD through the Inclusive Framework on BEPS should have a fair chance as the central, inclusive forum for international income tax cooperation and coordination.
- A ‘fair’ allocation of taxing rights should be put on the international tax agenda.
- Developing countries should be stimulated to form regional alliances to strengthen their position in the international tax landscape.
Original languageEnglish
Awarding Institution
  • Maastricht University
  • van den Hurk, Hans, Supervisor
  • Schaper, Marcel, Co-Supervisor
Award date18 Oct 2019
Place of PublicationMaastricht
Publication statusPublished - 2019


  • BEPS
  • Developing countries
  • OECD
  • Inclusiveness
  • tax policy


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