BRICS, BRICS+ and International Tax Organization
Abstract
The article discusses whether the expansion of the BRICS group by several or even a dozen or so countries may influence the creation of the International Tax Organization – ITO. Previous initiatives related to the creation of a global tax order and experience from other fields confirmed that the existence of such an organization is a condition for the efficient implementation of processes. The BRICS activities in the discussed area so far have not been significant. However, the expanded formula may open new opportunities and
allow the group to actively influence the shaping of the global tax order, either by supporting existing organizations (i.e. UN) or creating its own. BRICS+
will have the opportunity to represent the interests of the so-called “southern countries” by promoting solutions favorable to them. The purpose of the artic-
le is to analyze the possibilities and the extent to which the BRICS+ group can influence the formation of the global tax order, and particularly the creation of ITO.
Keywords:
BRICS, international taxation, global tax order, ITO,References
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