In line with last year’s peer review, the 2022 review shows that in general, most jurisdictions are members of Inclusive Framework respecting their commitment to implement minimum standard. The also highlights BEPS MLI, which has been main tool used standard, continued have a significant and increased effect is strengthening bilateral tax treaty network ratified it.

Abstract After about a quarter century of countries having pursued deep regional integration through negotiating on trade agreements (RTAs), we observed number historical events that symbolize the curbing trend globalization in 2016. On June 24, 2016, people United Kingdom voted to leave European Union (EU) referendum. November 8, Mr. Donald Trump, who proposed “America First” policy and protec...