International Tax Rules for Unruly Times - 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 International Tax Rules for Unruly Times write by Wolfgang Schoen. This book was released on 2023. International Tax Rules for Unruly Times available in PDF, EPUB and Kindle. International tax coordination has reached impressive results after the turn of the century. Multi-lateral agreements like the Common Reporting Standard or the BEPS Action Plan are clear signs of the willingness of a large number of states to cooperate in fiscal matters at a global scale. Recently, the output of the Inclusive Framework on Pillar 1 and Pillar 2's on the taxation of the digitalized economy has been celebrated as a major step towards an international tax order worth its name. This success story is strangely at odds with the visible fragmentation and de-globalisation of world politics where major actors like the United States, the People's Republic of China, Russia or India are increasingly stepping back from multilateral commitments and assume a more confrontational stance. Against this background, this article tries to identify those characteristics of international tax rules that are necessary to deliver a reliable framework for international tax coordination. Two qualities stand out in this respect: “robustness” and “resilience” of international tax rules. “Robustness” means that the workability of a set of rules shall not be fundamentally called into question when one or two major players do not sign up to it or defect from the agreement at a later stage. Examples for “robust” arrangements are the transfer pricing rules based on the arm's length standard and the concept of withholding taxes, while a worldwide formulaic system like “Pillar 1” does not meet this standard. “Resilience” means the capacity of a set of rules to be adapted over time given changes in the political, fiscal and economic environment. This kind of quality exists in the area of national legislation or when global “model rules” provide a non-binding template for bilateral or multilateral conventions. European legislation, on the other hand, has proven to be quite unflexible and prevents legislative change when necessary (as can be shown with respect to the Interest-Royalty Directive and the Anti-Tax-Avoidance Directive). This lack of adaptability might become a problem with the recently enacted Minimum Tax Directive.
Advanced Introduction to International Tax Law
Advanced Introduction to International Tax Law - 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 Advanced Introduction to International Tax Law write by Reuven S. Avi-Yonah. This book was released on 2019. Advanced Introduction to International Tax Law available in PDF, EPUB and Kindle. This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
International Tax at the Crossroads
International Tax at the Crossroads - 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 International Tax at the Crossroads write by Craig Elliffe. This book was released on 2023-12-11. International Tax at the Crossroads available in PDF, EPUB and Kindle. In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
A Journey Through European and International Taxation
A Journey Through European and International Taxation - 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 A Journey Through European and International Taxation write by Carla De Pietro. This book was released on 2024-03-06. A Journey Through European and International Taxation available in PDF, EPUB and Kindle. To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
The IT Revolution and its Impact on State, Constitutionalism and Public Law
The IT Revolution and its Impact on State, Constitutionalism and Public Law - 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 IT Revolution and its Impact on State, Constitutionalism and Public Law write by Martin Belov. This book was released on 2021-02-25. The IT Revolution and its Impact on State, Constitutionalism and Public Law available in PDF, EPUB and Kindle. What is the future of constitutionalism, state and law in the new technological age? This edited collection explores the different aspects of the impact of information and technology revolution on state, constitutionalism and public law. Leading European scholars in the fields of constitutional, administrative, financial and EU law provide answers to fascinating conceptual questions including: - What are the challenges of information and technological revolution to sovereignty? - How will information and technology revolution impact democracy and the public sphere? - What are the disruptive effects of social media platforms on democratic will-formation processes and how can we regulate the democratic process in the digital age? - What are the main challenges to courts and administrations in the algorithmic society? - What is the impact of artificial intelligence on administrative law and social and health services? - What is the impact of information and technology revolution on data protection, privacy and human rights?
