References
- Alliance Sud et al76 (2019) ‘Public Comments Received on the Secretariat’s Proposal for a “Unified Approach” Under Pillar One’ https://www.oecd.org/tax/beps/public-comments-received-on-the-secretariat-proposal-for-a-unified-approach-under-pillar-one.htm
- Louis Althusser (2005) For Marx, Verso.
- Reuven Avi-Yonah (2007) ‘The Rise and Fall of Arm’s Length: A Study in the Evolution of U.S. International Taxation’ Law and Economics Working Papers Archive (University of Michigan) https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1074&context=law_econ_archive
- Stephanie Bell (2001) ‘The Role of the State and the Hierarchy of Money’ 25 Cambridge Journal of Economics 149. doi: 10.1093/cje/25.2.149
- Andrés Blanco (2022) ‘International Taxation and the Global Structure of Capitalism: The Influence of the OECD in the Design of the International Tax System’ 54(2) Review of Radical Political Economics 218. doi: 10.1177/04866134211055871
- Hassan Bougrine and Mario Seccareccia (2002) ‘Money, Taxes, Public Spending, and the State Within a Circuitist Perspective’ 32(3) Journal of International Political Economy 58. doi: 10.1080/08911916.2002.11042876
- Pierre Bourdieu (1989) ‘Social Space and Symbolic Power’ 7(1) Sociological Theory https://www2.southeastern.edu/Academics/Faculty/jbell/symbolicpower.pdf doi: 10.2307/202060
- Marc Bourreau et al (2015) Taxation and the Digital Economy: A Survey of Theoretical Models, France Stratégie https://www.alain-bensoussan.com/wp-content/uploads/2015/03/30672133.pdf
- Miro Cerar (2011) ‘The Ideology of the Rule of Law’ 97(3) Archiv für Rechts- und Sozialphilosophie / Archives for Law and Social Philosophy (Berlin) 393.
- Allison Christians (2007) ‘Hard Law and Soft Law in International Taxation’ University of Wisconsin Law School – Legal Studies Research Paper Series No. 1049 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=988782
- Gerald A Cohen (2001) Karl Marx’s Theory of History: A Defence, Oxford University Press.
- Robert W Cox (1979) ‘Ideologies and the New Economical International Order: Reflections on Some Recent Literature’ 33(2) International Organization https://www.jstor.org/stable/2706612?seq=1#page_scan_tab_contents doi: 10.1017/S0020818300032161
- Michael C Durst and Robert Culbertson (2004) ‘Clearing Away the Sand: Retrospective Methods and Prospective Documentation in Transfer Pricing Today’ American Tax Policy Institute http://www.americantaxpolicyinstitute.org/wp-content/uploads/2017/02/Durst-Edited-57.pdf
- Terry Eagleton (1991) Ideology. An Introduction, Verso.
- Sissie Fung (2017) ‘The Questionable Legitimacy of the OECD/G20 BEPS Action Plan’ 10(2) Erasmus Law Review https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3087256 doi: 10.5553/ELR.000085
- G-24 Working Group on Tax Policy and International Tax Cooperation (2019) Proposal for Addressing Tax Challenges Arising from Digitalisation https://www.g24.org/wp-content/uploads/2019/03/G-24_proposal_for_Taxation_of_Digital_Economy_Jan17_Special_Session_2.pdf
- Leonardo Gasparini, Guillermo Cruces and Leopoldo Tornarolli (2011) ‘Recent Trends in Inequality in Latin America (with Comments)’ 11(2) Economía 147.
- John Gerring (1997) ‘Ideology: A Definitional Analysis’ 50(4) Political Research Quarterly. doi: 10.1177/106591299705000412
- Antonio Gramsci (1971) Selections from the Prison Notebooks, Lawrence and Wishart.
- David Harvey (1975) ‘The Geography of Capitalist Accumulation: A Reconstruction of Marxian Theory’ 7(2) Antipode. doi: 10.1111/j.1467-8330.1975.tb00616.x
- Paul H Hirst (1979) On Law and Ideology, MacMillan Press Ltd.
- Hans Kelsen (1967) Pure Theory of Law, University of California Press.
- Kimmo Kiljunen (1986) ‘The International Division of Industrial Labour and the Core-periphery Concept’ 30 CEPAL Review (Santiago, Chile).
- Duncan Kennedy (1997) A Critique of Adjudication, Harvard University Press.
- Laurence J Kotlikoff and Lawrence H Summers (1986) ‘Tax Incidence’ National Bureau of Economic Research (NBER), Working Paper Series, No. 1864 https://www.nber.org/system/files/working_papers/w1864/w1864.pdf
- Ernesto Laclau (1996) ‘The Death and Resurrection of the Theory of Ideology’ 1(3) Journal of Political Ideologies 201. doi: 10.1080/13569319608420738
- Anthony Laramie and Douglas Mair (2000) A Dynamic Theory of Taxation. Integrating Kalecki into Modern Public Finance, Edward Elgar.
- Karl Mannheim (1954) Ideology and Utopia. An Introduction to the Sociology of Knowledge, Harcourt Brace & Company.
- Susan Marks (2007) The Riddle of all Constitutions. International Law, Democracy and the Critique of Ideology, Oxford University Press.
- Benjamin Martill (2017) ‘International Ideologies: Paradigms of Ideological Analysis and World Politics’ 22(3) Journal of Political Ideologies 236 http://www.tandfonline.com/doi/pdf/10.1080/13569317.2017.1345139?needAccess=true
- Karl Marx (2002) The Capital, vol. I, University of Utah (English-German edition by Hans Ehrbar) http://content.csbs.utah.edu/~ehrbar/cap1.pdf
- Karl Marx (1976) ‘Preface’ in A Contribution to the Critique of Political Economy, Foreign Languages Press https://msuweb.montclair.edu/~furrg/gned/marx_pref2contrib.pdf
- Karl Marx and Friedrich Engels (1948) The German Ideology, Modern Editors https://www.marxists.org/archive/marx/works/download/Marx_The_German_Ideology.pdf
- Michel Miaille (1977) Une introduction critique au droit, François Maspero.
- Aletta J Norval (2000) ‘The Things We Do with Words. A Contemporary Approach to the Analysis of Ideology’ 30(2) British Journal of Political Science. doi: 10.1017/S0007123400000144
- Annet Wanyana Oguttu (2018) ‘A Critique of International Tax Measures and the OECD BEPS Project in Addressing Fair Treaty Allocation of Taxing Rights between Residence and Source Countries: The Case of Tax Base Eroding Interest, Royalties and Service Fees from an African Perspective’ 29(2) Stellenbosch Law Review 314.
- Organisation for Economic Co-operation and Development (OECD) (2013) Action Plan on Base Erosion and Profit Shifting, OECD Publishing https://read.oecd-ilibrary.org/taxation/action-plan-on-base-erosion-and-profit-shifting_9789264202719-en#page3
- Organisation for Economic Co-operation and Development (OECD) (2014) Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing http://dx.doi.org/10.1787/9789264218789-en
- Organisation for Economic Co-operation and Development (OECD) (2015) Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing http://dx.doi.org/10.1787/9789264241046-e
- Organisation for Economic Co-operation and Development (OECD) (2018a) Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing http://dx.doi.org/10.1787/9789264293083-en
- Organisation for Economic Co-operation and Development (OECD) (2018b) Multinational Enterprises in the Global Economy. Heavily Debated but Hardly Measured https://www.oecd.org/industry/ind/MNEs-in-the-global-economy-policy-note.pdf
- Organisation for Economic Co-operation and Development (OECD) (2019) Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note https://www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf
- Organisation for Economic Co-operation and Development (OECD) (2020) Tax Challenges Arising from Digitalisation. Report on Pillar One Blueprint: Inclusive Framework on BEPS https://www.oecd-ilibrary.org/sites/beba0634-en/index.html?itemId=/content/publication/beba0634-en
- Organisation for Economic Co-operation and Development (OECD) (2021a) OECD/G20 Base Erosion and Profit Shifting Project. Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.pdf
- Organisation for Economic Co-operation and Development (OECD) (2021b) OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors – July 2021 www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-july-2021.pdf
- Organisation for Economic Co-operation and Development (OECD) (2021c) Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.pdf
- Organisation for Economic Co-operation and Development (OECD) (2021d) Addressing the Tax Challenges Arising from the Digitalisation of the Economy https://www.oecd.org/tax/beps/brochure-addressing-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.pdf
- Oxfam (2014) ‘Business Among Friends. Why Corporate Tax Dodgers Are Not yet Losing Sleep over Global Tax Reform’ Briefing Papers No. 185 https://policy-practice.oxfam.org/resources/business-among-friends-why-corporate-tax-dodgers-are-not-yet-losing-sleep-over-316405/
- Alain Parguez (2002) ‘A Monetary Theory of Public Finance’ 32(3) International Journal of Political Economy http://www.neties.com/presentation%20ap.html doi: 10.1080/08911916.2002.11042882
- Hyun Woong Park (2013) ‘Overdetermination: Althusser Versus Resnick and Wolff’ 25(3) Rethinking Marxism 325. doi: 10.1080/08935696.2013.798968
- Esteban Pérez Caldentey and Matías Vernengo (2016) ‘Raúl Prebisch and Economic Dynamics: Cyclical Growth and Centre-Periphery Interaction’ 118 Cepal Review https://www.cepal.org/sites/default/files/publication/files/40434/RVI118_Perez.pdf
- Evgeny B Pashukanis (2003) General Theory of Law and Marxism, Transaction Editions https://legalform.files.wordpress.com/2017/08/pashukanis-general-theory-1924.pdf
- Sol Picciotto (2013) ‘Can the OECD Mend the International Tax System?’ 71 Tax Notes International 1105.
- Sol Picciotto (2015) ‘Indeterminacy, Complexity, Technocracy and the Reform of International Corporate Taxation’ 24(2) Social and Legal Studies 165. doi: 10.1177/0964663915572942
- Sol Picciotto (2020) ‘Technocracy in the Era of Twitter: Between Intergovernmentalism and Supranational Technocratic Politics in Global Tax Governance’ Regulation and Governance https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/rego.12351
- Karl R Popper (1972) Conjectures and Refutations, Routledge.
- Stephen Resnick and Richard Wolff (1987) Knowledge and Class, University of Chicago.
- David Ricardo (2001) On the Principles of Political Economy and Taxation, Batoche Books https://socialsciences.mcmaster.ca/econ/ugcm/3ll3/ricardo/Principles.pdf
- Paul Ricœur (1986) Lectures on Ideology and Utopia, Columbia University Press https://archive.org/stream/pdfy-oRPzWEh3nXrYxehT/Lectures+on+Ideology+and+Utopia+-+Paul+Ricoeur_djvu.txt
- Alf Ross (1959) On Law and Justice, University of California Press.
- Saskia Sassen (1999) The Mobility of Labor and Capital, Cambridge University Press.
- Russel S. Tomlin, Linda Forrest, Ming Ming Pu and Myung Hee Kim (1997) ‘Discourse Semantics’ in Teun van Dijk (ed) Discourse as Structure and Process, Sage Publications.
- UK Upper Tribunal (Tax and Chancery Chamber) (2019) ‘Irish Bank Resoluton Corporation Limited (in special liquidation) and Irish Nationwide Building Society v The Commisioners for HM Revenue and Customs: [2019] UKUT 0277 (TCC)’ https://www.gov.uk/tax-and-chancery-tribunal-decisions/irish-bank-resolution-corporation-ltd-in-special-liquidation-and-irish-nationwide-building-society-v-the-commissioners-for-hm-revenue-and-customs-2019-ukut-0277-tcc
- Laurens van Apeldoorn (2019) ‘Exploitation, International Taxation, and Global Justice’ 77(2) Review of Social Economy 163. doi: 10.1080/00346764.2018.1525759
- Teun A. van Dijk (2006) ‘Ideology and Discourse Analysis’ 11(2) Journal of Political Ideologies www.discourses.org/OldArticles/Ideology%20and%20Discourse%20Analysis.pdf doi: 10.1080/13569310600687908
- Teun A. van Dijk (1997) ‘The Study of Discourse’ in Teun van Dijk (ed) Discourse as Structure and Process, Sage Publications.
- Max Weber (1978) Economy and Society, California University Press.