INCLUSIVE GLOBAL TAX GOVERNANCE IN THE POST-BEPS ERA. - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook INCLUSIVE GLOBAL TAX GOVERNANCE IN THE POST-BEPS ERA. write by SIEB. KINGMA. This book was released on 2020. INCLUSIVE GLOBAL TAX GOVERNANCE IN THE POST-BEPS ERA. available in PDF, EPUB and Kindle.
Tax Sovereignty in the BEPS Era
Tax Sovereignty in the BEPS Era - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Sovereignty in the BEPS Era write by Sergio André Rocha. This book was released on 2016-04-24. Tax Sovereignty in the BEPS Era available in PDF, EPUB and Kindle. The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
The Political Economy of International Tax Governance
The Political Economy of International Tax Governance - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Political Economy of International Tax Governance write by T. Rixen. This book was released on 2008-11-03. The Political Economy of International Tax Governance available in PDF, EPUB and Kindle. Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.
The Politics of Global Tax Governance
The Politics of Global Tax Governance - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Politics of Global Tax Governance write by Henning Schmidtke. This book was released on 2019-02-18. The Politics of Global Tax Governance available in PDF, EPUB and Kindle. Why has global tax governance been politicized and how can we explain the varying intensity and content of public debates? This book offers an integrated theory of the politicization of international institutions and a detailed account of how the institutional design and policy output of tax governance by the EU and OECD have developed over time. Offering the first in-depth empirical analysis to compare politicization across international institutions, it blends institutionalist explanations that focus on the growing authority of international institutions, and sociological and political economy approaches that take into account domestic context. Exploring why and how international institutions have become increasingly contested in the 21st century, this book will be of particular interest to the scholars of the transfer of authority from the nation-state to international institutions, and the societal repercussions and political struggles that connect these processes. Researchers in the fields of political science, international relations, sociology, and political communication will also find it useful and insightful.
Tax Design and Administration in a Post-BEPS Era
Tax Design and Administration in a Post-BEPS Era - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Design and Administration in a Post-BEPS Era write by Kerrie Sadiq. This book was released on 2019. Tax Design and Administration in a Post-BEPS Era available in PDF, EPUB and Kindle. In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting - the largest reform of international tax the world has seen in a century. This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions.
