International Tax Cooperation

Author : Allison Christians,Laurens van Apeldoorn
Publisher : Oxford University Press
Page : 209 pages
File Size : 42,7 Mb
Release : 2021
Category : Tax planning
ISBN : 9780192848673

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Tax Cooperation in an Unjust World by Allison Christians,Laurens van Apeldoorn Pdf

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

Author : Allison Christians,Laurens van Apeldoorn
Publisher : Oxford University Press
Page : 209 pages
File Size : 55,9 Mb
Release : 2021-11-29
Category : Law
ISBN : 9780192664853

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Tax Cooperation in an Unjust World by Allison Christians,Laurens van Apeldoorn Pdf

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

Author : Luzius U. Cavelti
Publisher : Stämpfli Verlag
Page : 338 pages
File Size : 49,9 Mb
Release : 2016-10-27
Category : Law
ISBN : 9783727259708

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International Tax Cooperation by Luzius U. Cavelti Pdf

Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?

Author : Brigitte Alepin,Lyne Latulippe,Louise Otis
Publisher : Kluwer Law International B.V.
Page : 301 pages
File Size : 52,8 Mb
Release : 2021-11-25
Category : Law
ISBN : 9789403537603

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Coordination and Cooperation by Brigitte Alepin,Lyne Latulippe,Louise Otis Pdf

Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.

Author : Tsilly Dagan
Publisher : Cambridge University Press
Page : 263 pages
File Size : 55,9 Mb
Release : 2017-12-14
Category : Business & Economics
ISBN : 9781107112100

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International Tax Policy by Tsilly Dagan Pdf

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

Author : Marie-Pierre Allard,Marwah Rizqy
Publisher : Unknown
Page : 0 pages
File Size : 45,5 Mb
Release : 2022
Category : Corporations, Foreign
ISBN : 166870367X

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Introduction to International Tax in Canada by Marie-Pierre Allard,Marwah Rizqy Pdf

"In this 2020 edition of the book Introduction to International Tax in Canada, you will discover that the main novelty is the new chapter 4 ("Status and Structure of Tax Treaties"), written by Allison Christians and Nicolas Benőt-Guay. This chapter deals with the legal form, the binding nature, the reciprocity, the bilateral tax treaty structure and the Multilateral Instrument. In the area of novelties, we must also mention the "Special Comment Regarding the COVID-19 Crisis," written by Marwah Rizqy. This comment is short, but it provides some leads that can be followed to get more information on certain aspects of the consequences of the pandemic in the area of international taxation. As usual, this new edition includes many improvements and updates."--Amazon.com

Author : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters,United Nations. Department of Economic and Social Affairs
Publisher : Unknown
Page : 132 pages
File Size : 43,9 Mb
Release : 1998
Category : Law
ISBN : UOM:39015043277527

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International Cooperation in Tax Matters by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters,United Nations. Department of Economic and Social Affairs Pdf

Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.

Author : Richard Eccleston
Publisher : Edward Elgar Publishing
Page : 201 pages
File Size : 53,5 Mb
Release : 2013-01-01
Category : Law
ISBN : 9781849805988

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The Dynamics of Global Economic Governance by Richard Eccleston Pdf

ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.

Author : Irma Johanna Mosquera Valderrama,Dries Lesage,Wouter Lips
Publisher : Springer Nature
Page : 228 pages
File Size : 55,8 Mb
Release : 2021-03-29
Category : Political Science
ISBN : 9783030648572

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Taxation, International Cooperation and the 2030 Sustainable Development Agenda by Irma Johanna Mosquera Valderrama,Dries Lesage,Wouter Lips Pdf

This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.

Author : Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie
Publisher : Unknown
Page : 573 pages
File Size : 41,7 Mb
Release : 2018
Category : Income tax
ISBN : 0433495642

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International Taxation in Canada by Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie Pdf

Author : International Bureau of Fiscal Documentation
Publisher : Unknown
Page : 544 pages
File Size : 52,6 Mb
Release : 2015
Category : Electronic
ISBN : 9087223048

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Brics and the Emergence of International Tax Coordination by International Bureau of Fiscal Documentation Pdf

Author : T. Rixen
Publisher : Springer
Page : 249 pages
File Size : 47,5 Mb
Release : 2008-11-03
Category : Political Science
ISBN : 9780230582651

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The Political Economy of International Tax Governance by T. Rixen Pdf

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.

Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Page : 124 pages
File Size : 55,6 Mb
Release : 1987
Category : Double taxation
ISBN : UCSD:31822003577673

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International Tax Avoidance and Evasion by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs Pdf

Compilation of four related studies.

Author : Brigitte Alepin,Blanca Moreno-Dodson,Louise Otis
Publisher : Kluwer Law International B.V.
Page : 208 pages
File Size : 45,7 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041194619

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Winning the Tax Wars by Brigitte Alepin,Blanca Moreno-Dodson,Louise Otis Pdf

Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.

Author : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters,United Nations. Department for Development Support and Management Services
Publisher : Unknown
Page : 238 pages
File Size : 50,6 Mb
Release : 1997
Category : Business & Economics
ISBN : UOM:39015041334346

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International Cooperation in Tax Matters by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters,United Nations. Department for Development Support and Management Services Pdf

Selected papers on transfer pricing, globalization of capital markets, taxation of derivatives and new financial instruments, taxation of students and teachers, and technical assistance in international taxation. Also included is a comparison of the UN and OECD Model Conventions with over 50 tax treaties between developed and developing countries.