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Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1158
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Book Description
Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1158
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Book Description
Author: Martin Hearson
Publisher: Cornell University Press
ISBN: 1501755994
Category : Business & Economics
Languages : en
Pages : 162
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Book Description
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Author: Allison Christians
Publisher:
ISBN: 9780192664846
Category : Electronic books
Languages : en
Pages : 193
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Book Description
A demonstration of the role that tax systems play in achieving international justice; this book establishes that current international tax systems facilitate wealthy states claiming an unfair share of the global economy, shows how this system feeds off human suffering, and explains how to achieve justice using existing international structures.
Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
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Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author: Daniel N. Shaviro
Publisher: Oxford University Press, USA
ISBN: 019935975X
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
Author: Helmut Loukota
Publisher: Kluwer Law International B.V.
ISBN: 9041107045
Category : Business & Economics
Languages : en
Pages : 266
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Book Description
The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
Author: Harvey P. Dale
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 140
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Book Description
A compilation from the english-language bibliographies of Tax Notes International and its predecessor journal.
Author: Tax Analysts (Firm : U.S.)
Publisher:
ISBN:
Category : Computer files
Languages : en
Pages : 38
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Book Description
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 1532
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Book Description
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
