PROPOSITION FOR A MULTILATERAL CARBON TAX TREATY. PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download PROPOSITION FOR A MULTILATERAL CARBON TAX TREATY. PDF full book. Access full book title PROPOSITION FOR A MULTILATERAL CARBON TAX TREATY. by TATIANA. FALCAO. Download full books in PDF and EPUB format.
Author: TATIANA. FALCAO
Publisher:
ISBN: 9789087225100
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: TATIANA. FALCAO
Publisher:
ISBN: 9789087225100
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Martin Klokar
Publisher: Linde Verlag GmbH
ISBN: 3709412978
Category : Law
Languages : en
Pages : 415
Get Book Here
Book Description
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021–23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.
Author: Krishen Mehta
Publisher: Zed Books Ltd.
ISBN: 1786998114
Category : Social Science
Languages : en
Pages : 308
Get Book Here
Book Description
In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals. Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.
Author: Ian W.H. Parry
Publisher: International Monetary Fund
ISBN: 1513594540
Category : Business & Economics
Languages : en
Pages : 22
Get Book Here
Book Description
This Climate Note discusses the rationale, design, and impacts of border carbon adjustments (BCAs), charges on embodied carbon in imports potentially matched by rebates for embodied carbon in exports. Large disparities in carbon pricing between countries is raising concerns about competitiveness and emissions leakage, and BCAs are a potentially effective instrument for addressing such concerns. Design details are critical, however. For example, limiting coverage of the BCA to energy-intensive, trade-exposed industries facilitates administration, and initially benchmarking BCAs on domestic emissions intensities would help ease the transition for emissions-intensive trading partners. It is also important to consider how to apply BCAs across countries with different approaches to emissions mitigation. BCAs are challenging because they pose legal risks and may be at odds with the differentiated responsibilities of developing countries. Furthermore, BCAs provide only modest incentives for other large emitting countries to scale carbon pricing—an international carbon price floor would be far more effective in this regard.
Author: Yariv Brauner
Publisher: Edward Elgar Publishing
ISBN: 1788975375
Category : Law
Languages : en
Pages : 417
Get Book Here
Book Description
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.
Author: Peter Hongler
Publisher: Oxford University Press
ISBN: 019289871X
Category : Law
Languages : en
Pages : 289
Get Book Here
Book Description
Elements of International Law represents a fresh approach in the literature of international law. It is a long series of short books. Elements adopts an objective, non-argumentative approach focusing on narrowly defined core topics in international law. Eventually, the series will offer a comprehensive treatment of the whole of the field. At the same time, each individual title will be a reliable go-to source for practising international lawyers, judges and arbitrators, government and military of officers, scholars, teachers, and students. Book jacket.
Author: Michael Rodi
Publisher: Springer Nature
ISBN: 366266089X
Category : Law
Languages : en
Pages : 347
Get Book Here
Book Description
This textbook analyses from an economic perspective the phenomena of public law, the constitution, the democratic and political process, federalism, NGOs, administration and state decisions. It also examines selected fields of administrative law, including finance and tax law, public economic law and environmental law. Although the book uses examples from different legal orders, it maintains a focus on continental European law, as it aims to advance the law and economics approach in Europe.
Author: Damilola S. Olawuyi
Publisher: Cambridge University Press
ISBN: 110710551X
Category : Business & Economics
Languages : en
Pages : 441
Get Book Here
Book Description
Outlines a human rights-based approach to carbon finance, a framework for mainstreaming human rights into carbon project implementation.
Author: Pantelis Capros
Publisher: Springer Science & Business Media
ISBN: 3642586902
Category : Business & Economics
Languages : en
Pages : 232
Get Book Here
Book Description
Climate technology becomes more and more relevant in international environmental policy negotiations. At the Kyoto conference binding emission reduction targets have been established for several regions of the world. The major challenge is how to realize these reduction goals with minimum costs without generating new distributional and social difficulties. The book analyses the macroeconomic structural and distributional impacts of greenhouse gas mitigation strategies for the EU and the member states.
Author: Kateryna Holzer
Publisher: Edward Elgar Publishing
ISBN: 1782549994
Category : Political Science
Languages : en
Pages : 341
Get Book Here
Book Description
Carbon-Related Border Adjustment and WTO Law will be of great benefit to policymakers and practitioners working in the area of climate policy and trade regulation. Researchers and advanced students in international economic law and international enviro
