International Taxation In A Changing Landscape

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International Taxation in a Changing Landscape

Jérôme Monsenego
International Taxation in a Changing Landscape Book PDF

Author : Jérôme Monsenego
Publisher : Kluwer Law International B.V.
Page : 483 pages
File Size : 48,7 Mb
Release : 2019-05-31
Category : Law
ISBN : 9789041192691

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International Taxation in a Changing Landscape by Jérôme Monsenego Pdf

This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Prof. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax law, with a major focus on corporate taxation, an area to which Prof. Dr Bertil Wiman has dedicated most of his research. The book includes authoritative analyses by acknowledged experts on several key international tax topics, which illustrates the growing complexity of this area together with its rapid evolution. The book contains analyses of key international topics, such as: the tax challenges of the digitalisation of the economy; the resolution of international tax disputes; the principles for the taxation of corporations; EU tax law; transfer pricing; and tax treaty law. The depth of the essays contained in this book mirrors the importance of the contributions of Prof. Dr Bertil Wiman to the international tax community. It will also prove of great value to policymakers, tax practitioners and academics.

International Taxation Handbook

Colin Read,Greg N. Gregoriou
International Taxation Handbook Book PDF

Author : Colin Read,Greg N. Gregoriou
Publisher : Elsevier
Page : 391 pages
File Size : 43,9 Mb
Release : 2007-04-13
Category : Business & Economics
ISBN : 9780750683715

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International Taxation Handbook by Colin Read,Greg N. Gregoriou Pdf

Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.

Coordination and Cooperation

Brigitte Alepin,Lyne Latulippe,Louise Otis
Coordination and Cooperation Book PDF

Author : Brigitte Alepin,Lyne Latulippe,Louise Otis
Publisher : Unknown
Page : 264 pages
File Size : 48,8 Mb
Release : 2021-11-25
Category : Electronic
ISBN : 940353740X

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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.

Cost Contribution Arrangements in a Changing International Tax Environment

Dennis Josef Rudolf Nijssen
Cost Contribution Arrangements in a Changing International Tax Environment Book PDF

Author : Dennis Josef Rudolf Nijssen
Publisher : Unknown
Page : 321 pages
File Size : 48,5 Mb
Release : 2021
Category : Electronic
ISBN : 9087226594

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Cost Contribution Arrangements in a Changing International Tax Environment by Dennis Josef Rudolf Nijssen Pdf

"Technological advancement and globalization have dramatically impacted the business models of multinational enterprises (MNEs). They have opened new markets, enhanced international collaboration and increased the relevance of intangibles in value chains. All of this has undeniably contributed to more economic growth and global prosperity. It has, however, also substantially complicated the world of international tax law, posing complex challenges in day-to-day fiscal practice and causing public concern about aggressive tax planning and potential tax avoidance by MNEs. Difficulties become especially apparent where companies belonging to the same multinational group collectively develop their most valuable (intangible) business assets or centralize the performance of critical group services. MNEs often structure such intragroup collaboration in legal agreements that foresee a joint ownership of results and that allocate the cost of the shared activities in proportion to each participant’s anticipated benefits. These agreements are commonly referred to as cost contribution arrangements (CCAs) or cost sharing arrangements (CSAs). They are a pragmatic tool to allocate a significant part of the MNE’s costs and income among the participating group companies. At the same time, and for the same reason, they are also frequently found to play a critical role in tax planning structures. This study sets out to investigate why CCAs are accepted as a legitimate transfer pricing instrument, and it analyses the most relevant rules and regulations governing their tax and transfer pricing treatment. It further outlines how effective those rules are at facilitating bona fide CCAs as well as countering the use of CCAs for tax avoidance purposes." --

The Changing Tax Compliance Environment and the Role of Audit

OECD
The Changing Tax Compliance Environment and the Role of Audit Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 96 pages
File Size : 42,8 Mb
Release : 2017-09-29
Category : Electronic
ISBN : 9789264282186

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The Changing Tax Compliance Environment and the Role of Audit by OECD Pdf

This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

The International Taxation System

Andrew Lymer,John Hasseldine
The International Taxation System Book PDF

Author : Andrew Lymer,John Hasseldine
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 47,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461510710

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The International Taxation System by Andrew Lymer,John Hasseldine Pdf

International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Research Handbook on International Taxation

Yariv Brauner
Research Handbook on International Taxation Book PDF

Author : Yariv Brauner
Publisher : Edward Elgar Publishing
Page : 416 pages
File Size : 44,6 Mb
Release : 2020-12-25
Category : Law
ISBN : 9781788975377

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Research Handbook on International Taxation by Yariv Brauner Pdf

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.

Taxation, Innovation and the Environment

OECD
Taxation Innovation and the Environment Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 252 pages
File Size : 48,6 Mb
Release : 2010-10-13
Category : Electronic
ISBN : 9789264087637

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Taxation, Innovation and the Environment by OECD Pdf

This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.

A Journey Through European and International Taxation

Carla De Pietro,Cees Peters,Eric Kemmeren
A Journey Through European and International Taxation Book PDF

Author : Carla De Pietro,Cees Peters,Eric Kemmeren
Publisher : Kluwer Law International B.V.
Page : 625 pages
File Size : 50,5 Mb
Release : 2024-03-06
Category : Law
ISBN : 9789403532073

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A Journey Through European and International Taxation by Carla De Pietro,Cees Peters,Eric Kemmeren Pdf

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.

International Taxation of Banking

John Abrahamson
International Taxation of Banking Book PDF

Author : John Abrahamson
Publisher : Kluwer Law International B.V.
Page : 448 pages
File Size : 50,8 Mb
Release : 2020-02-20
Category : Law
ISBN : 9789403510958

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International Taxation of Banking by John Abrahamson Pdf

Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.

Taxation and Value Creation

Werner C. Haslehner,Marie Lamensch
Taxation and Value Creation Book PDF

Author : Werner C. Haslehner,Marie Lamensch
Publisher : Unknown
Page : 128 pages
File Size : 41,5 Mb
Release : 2021
Category : Commercial law
ISBN : 9087226896

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Taxation and Value Creation by Werner C. Haslehner,Marie Lamensch Pdf

This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework

International Tax Policy

Tsilly Dagan
International Tax Policy Book PDF

Author : Tsilly Dagan
Publisher : Cambridge University Press
Page : 263 pages
File Size : 47,5 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.

Action Plan on Base Erosion and Profit Shifting

OECD
Action Plan on Base Erosion and Profit Shifting Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 44,9 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719

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Action Plan on Base Erosion and Profit Shifting by OECD Pdf

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

International Taxation

James R. Hines
International Taxation Book PDF

Author : James R. Hines
Publisher : Edward Elgar Publishing
Page : 592 pages
File Size : 51,9 Mb
Release : 2007
Category : Business & Economics
ISBN : IND:30000110609173

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International Taxation by James R. Hines Pdf

Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax competition, and international tax policy implications.

The Oxford Handbook of International Tax Law

Florian Haase
The Oxford Handbook of International Tax Law Book PDF

Author : Florian Haase
Publisher : Oxford University Press
Page : 1185 pages
File Size : 42,6 Mb
Release : 2023
Category : Law
ISBN : 9780192897688

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The Oxford Handbook of International Tax Law by Florian Haase Pdf

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.