Developing Countries: Victims or Victors?

Developing Countries: Victims or Victors?

Tax Analysts

University of Florida Levin College of Law

Mindy Herzfeld examines whether the OECD’s inclusive framework on base erosion and profit shifting has meaningfully addressed the interests of developing countries.

In this article, the author examines whether the OECD’s inclusive framework on base erosion and profit shifting has meaningfully addressed the interests of developing countries.

In this article, the author examines whether the OECD’s inclusive framework on base erosion and profit shifting has meaningfully addressed the interests of developing countries.

Organization for Economic Cooperation and Development

Multinational

Base erosion and profit shifting (BEPS)

Corporate taxation

International taxation

Digital economy

Tax Notes Int'l, Feb. 27, 2023, p. 1085

109 Tax Notes Int'l 1085 (Feb. 27, 2023)

Mindy Herzfeld

University of Florida Fredric G. Levin College of Law

DOC 2023-4945

2023 TNTI 38-2

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Mindy Herzfeld is professor of tax practice at the University of Florida Frederic C. Levin College of Law, where she teaches international tax and tax policy in the law school’s top-ranked LLM program. She also serves as counsel at Potomac Law Group based in Washington DC, advising clients on cross-border transactional and international tax policy matters. Mindy has served as a contributing editor to Tax Notes International since 2014, during which time she has written over 250 articles on international tax issues, including global tax policy developments, U.S. federal tax reform, and cross-border transactions. Mindy has extensive experience in private practice and international mergers and acquisitions, including with global law and accounting (Big 4) firms, and as in-house tax counsel at a large automotive manufacturer. Mindy holds a JD from Yale Law School, where she was a senior editor of the Yale Law Journal; an LLM from Georgetown University Law Center, where she was a graduate tax scholar and recipient of the Tannenwald Prize; and a BA from Barnard College. She served as a judicial law clerk to Judge I. Leo Glasser of the U.S. District Court for the Eastern District of New York.
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Developing Countries: Victims or Victors?

Developing Countries: Victims or Victors?

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