The Regulation Of Tax Competition

Author : Chidozie G. Chukwudumogu
Publisher : Edward Elgar Publishing
Page : 240 pages
File Size : 40,9 Mb
Release : 2021-12-28
Category : Electronic
ISBN : 1802200347

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The Regulation of Tax Competition by Chidozie G. Chukwudumogu Pdf

This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context. Providing a history of the OECD's work on tax competition to date, Chidozie George Chukwudumogu argues against conventional efforts to merely restrict international tax competition, putting forward a wide regulatory approach that is more appropriate and considerate of the inequality of the states involved. The author further explains and simplifies complex terms and principles of international tax policy, demystifies common assumptions about tax competition, and identifies commonalities beyond the often polarizing debates on the topic. The Regulation of Tax Competition will be a crucial resource for academics, researchers and students with an interest in international tax law and policy. Policymakers in both international organisations such as the OECD and EU and in national governments will also benefit from awareness of the arguments explored in this book.

Author : Chukwudumogu, Chidozie G.
Publisher : Edward Elgar Publishing
Page : 240 pages
File Size : 40,6 Mb
Release : 2021-12-10
Category : Law
ISBN : 9781802200355

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The Regulation of Tax Competition by Chukwudumogu, Chidozie G. Pdf

This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.

Author : Rajiv Biswas
Publisher : Commonwealth Secretariat
Page : 332 pages
File Size : 49,7 Mb
Release : 2002
Category : Business & Economics
ISBN : 0850926882

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International Tax Competition by Rajiv Biswas Pdf

Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.

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 : Peter Dietsch
Publisher : Oxford University Press
Page : 256 pages
File Size : 50,5 Mb
Release : 2015-07-01
Category : Philosophy
ISBN : 9780190251529

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Catching Capital by Peter Dietsch Pdf

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.

Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 47,7 Mb
Release : 1998-05-19
Category : Electronic
ISBN : 9789264162945

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Harmful Tax Competition An Emerging Global Issue by OECD Pdf

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Author : Richard Teather
Publisher : Unknown
Page : 184 pages
File Size : 48,9 Mb
Release : 2005
Category : Competition
ISBN : UCSC:32106018411238

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The Benefits of Tax Competition by Richard Teather Pdf

Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious. It also outlines the threats to tax competition from the EU and OECD, and proposes ways in which the UK government should respond to those threats.

Author : J. C. Sharman
Publisher : Cornell University Press
Page : 305 pages
File Size : 54,5 Mb
Release : 2018-10-22
Category : Political Science
ISBN : 9781501732904

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Havens in a Storm by J. C. Sharman Pdf

Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states. In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and Indian Oceans, J. C. Sharman shows how the struggle was decided in favor of the tax havens, which eventually avoided common regulation. No other book on tax havens is based on such extensive fieldwork, and no other author has had access to so many of the key decision makers who played roles in the conflict between onshore and offshore Sharman suggests that microstates succeeded in their struggle with great powers because of their astute deployment of reputation and effective rhetorical self-positioning. In effect, they persuaded a transnational audience that the OECD was being untrue to its own values by engaging in a hypocritical, bullying exercise inimical to free competition.

Author : Chris R. Edwards,Daniel Mitchell
Publisher : Cato Institute
Page : 267 pages
File Size : 47,7 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781933995182

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Global Tax Revolution by Chris R. Edwards,Daniel Mitchell Pdf

Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.

Author : Yariv Brauner,Miranda Stewart
Publisher : Edward Elgar Publishing
Page : 411 pages
File Size : 49,7 Mb
Release : 2013-01-01
Category : Law
ISBN : 9780857930026

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Tax, Law and Development by Yariv Brauner,Miranda Stewart Pdf

'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.

Author : Claudio Maria Radaelli
Publisher : Unknown
Page : 44 pages
File Size : 53,6 Mb
Release : 2002
Category : Business tax
ISBN : UCSD:31822033413543

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The Code of Conduct Against Harmful Tax Competition by Claudio Maria Radaelli Pdf

Author : Daphne A. Kenyon
Publisher : Unknown
Page : 84 pages
File Size : 55,6 Mb
Release : 1991
Category : Intergovernmental tax relations
ISBN : UCR:31210024858308

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Interjurisdictional Tax and Policy Competition by Daphne A. Kenyon Pdf

Author : Anonim
Publisher : Unknown
Page : 351 pages
File Size : 44,7 Mb
Release : 2002
Category : Fiscal policy
ISBN : OCLC:51097615

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Tax Competition and EU Law by Anonim Pdf

Author : Peter Bernholz,Roland Vaubel
Publisher : Routledge
Page : 294 pages
File Size : 53,7 Mb
Release : 2007-06-07
Category : Business & Economics
ISBN : 9781134086566

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Political Competition and Economic Regulation by Peter Bernholz,Roland Vaubel Pdf

Using case studies from the US, Canada, Germany and Switzerland as well as the European Union and the global economy, this is the first book of its kind to examine historical evidence on how competition among states or the lack of it affects regulation, especially labour market regulation.

Author : Thomas Pogge,Krishen Mehta
Publisher : Oxford University Press
Page : 383 pages
File Size : 51,6 Mb
Release : 2016
Category : Business & Economics
ISBN : 9780198725350

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Global Tax Fairness by Thomas Pogge,Krishen Mehta Pdf

This edited work focuses on tax justice and why it is important for peace, human rights, and a more sustainable future. The inequities that currently exist in the global tax system, and what can be done about it are addressed.