Rasmus Corlin Christensen
YOU?
Author Swipe
View article: Harnessing network power: Weaponised interdependence in global tax policy
Harnessing network power: Weaponised interdependence in global tax policy Open
For decades, global tax policy has grappled with the challenge of mobile capital, failing to harness the regulatory potential of network power. This oversight has allowed tax havens to flourish, and multinational corporations and wealthy e…
View article: The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis
The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis Open
The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in international political…
View article: New development: Climate consulting and the transformation of climate governance
New development: Climate consulting and the transformation of climate governance Open
The shift from market-based to state-co-ordinated forms of climate governance has been accompanied by an expansion of governments’ use of private sector management consultants in climate policy. This article draws together distinct literat…
View article: Between revolution and rhetoric: the UN vote and the future of international tax cooperation
Between revolution and rhetoric: the UN vote and the future of international tax cooperation Open
Considers the significance of the November 2023 vote by the Economic and Financial Committee of the UN General Assembly to develop a framework convention on international tax co-operation, its implications for the relevant powers of develo…
View article: Transnational Infrastructural Power of Professional Service Firms
Transnational Infrastructural Power of Professional Service Firms Open
Recent work has emphasized how global professional service firms exercise power over and through transnational institutions to shape economic globalization. Responding to calls for further research on these dynamics, this paper argues that…
View article: The Big 4 Under Pressure: Scanning Work in Transnational Fields*
The Big 4 Under Pressure: Scanning Work in Transnational Fields* Open
We investigate what happens when accounting professionals come under external pressure to change established practices. We focus on corporate tax transparency, which has become an important battleground as stakeholders increasingly demand …
View article: Developing influence: the power of ‘the rest’ in global tax governance
Developing influence: the power of ‘the rest’ in global tax governance Open
As Western-led institutions of global governance adapt to global power shifts, the question of which countries dominate, and how, increasingly animates scholarship. Yet while attention has shifted from ‘Great’ to ‘Rising’ Powers, the under…
View article: The rise of China and contestation in global tax governance
The rise of China and contestation in global tax governance Open
This paper examines the relationship between China’s changing economy and its global business tax diplomacy. Three trends dominate: China is becoming a net capital exporter, emerging as a major consumer market, and is home to digital giant…
View article: The rise of the EU in international tax policy
The rise of the EU in international tax policy Open
This chapter focuses on the professional and organizational interactions within European Union (EU) tax policy networks as a dimension of the EU’s rise to prominence in international tax policy. It outlines the professional-organizational …
View article: At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations Open
Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framewor…
View article: Professional action in global wealth chains
Professional action in global wealth chains Open
This article provides a framework for explaining professional action in multi‐jurisdictional tax and finance environments, focusing on how relationships between clients, professionals, and regulators shape market structures. Given the comp…
View article: Elite professionals in transnational tax governance
Elite professionals in transnational tax governance Open
Since the global financial crisis, international corporate taxation has risen to the top of the global political agenda, as political leaders have called for collective action to shore up corporate tax systems. However, high‐level politica…
View article: The new politics of global tax governance: taking stock a decade after the financial crisis
The new politics of global tax governance: taking stock a decade after the financial crisis Open
The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in international political…
View article: The Rise of the EU in International Tax Policy
The Rise of the EU in International Tax Policy Open
Historically, the OECD has been the dominant forum for international tax policy-making and cooperation. Since the global financial crisis, however, the European Union has become a key challenger to the OECD. This chapter explores the evolu…
View article: Transparency
Transparency Open
In 2013, the G-20 asked the OECD to develop new rules for corporate tax transparency, pushed by civil society activists. World leaders had agreed that increased transparency was urgently needed to help shore up national fiscal systems and …
View article: New Players, New Game: The role of the public and political debate in the development of action on international tax issues
New Players, New Game: The role of the public and political debate in the development of action on international tax issues Open
The last few years have seen an enormous rise in public concern and dissatisfaction with the taxation of multinational companies (MNCs). In the wake of the financial crisis, public and political interest in corporate taxation rose signific…
View article: Transnational Professional Competition in Fields and Ecologies
Transnational Professional Competition in Fields and Ecologies Open
Transnationalisation of economies, organisations and societies have fundamentally reconfigured professional life. Dispersal of authority and activity away from national confines has spawned new transnational modes of organisation and compe…
View article: Professional Competition in Global Tax Reform: Transparency in Global Wealth Chains
Professional Competition in Global Tax Reform: Transparency in Global Wealth Chains Open
In the wake of the Great Recession, international corporate taxation has risen to the top of the global political agenda. With states seeking to shore up national fiscal systems, the OECD/G20 Base Erosion and Profit Shifting (BEPS) project…