Brics And The Emergence Of International Tax Coordination
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Brics And The Emergence Of International Tax Coordination
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Author : International Bureau of Fiscal Documentation
language : en
Publisher:
Release Date : 2015
Brics And The Emergence Of International Tax Coordination written by International Bureau of Fiscal Documentation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Brics And The Emergence Of International Tax Coordination
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Author :
language : en
Publisher:
Release Date : 2017
Brics And The Emergence Of International Tax Coordination written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS.
Brics And International Tax Law
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Author : Peter Antony Wilson
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Brics And International Tax Law written by Peter Antony Wilson and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.
Coordination And Cooperation
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Author : Brigitte Alepin
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-11-25
Coordination And Cooperation written by Brigitte Alepin and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-25 with Law categories.
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.
Special Tax Zones In The Era Of International Tax Coordination
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Author : Antti Laukkanen
language : en
Publisher:
Release Date : 2019
Special Tax Zones In The Era Of International Tax Coordination written by Antti Laukkanen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with International business enterprises categories.
The United Nations In Global Tax Coordination
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Author : Nikki J. Teo
language : en
Publisher: Cambridge University Press
Release Date : 2023-03-23
The United Nations In Global Tax Coordination written by Nikki J. Teo and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-23 with Law categories.
This book reveals the missing international tax history of how the UN was ousted from global international tax policy making by developed countries.
Multilateral Cooperation In Tax Law
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Author : Martin Klokar
language : en
Publisher: Linde Verlag GmbH
Release Date : 2023-10-03
Multilateral Cooperation In Tax Law written by Martin Klokar and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-03 with Law categories.
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.
The Oxford Handbook Of International Tax Law
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Author : Florian Haase
language : en
Publisher: Oxford University Press
Release Date : 2023
The Oxford Handbook Of International Tax Law written by Florian Haase and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with Law categories.
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.
International Tax Policy
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Author : Tsilly Dagan
language : en
Publisher: Cambridge University Press
Release Date : 2017-12-14
International Tax Policy written by Tsilly Dagan and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-14 with Business & Economics categories.
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
International Law Of Taxation
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Author : Peter Hongler
language : en
Publisher: Oxford University Press
Release Date : 2021-09-17
International Law Of Taxation written by Peter Hongler and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-17 with Law categories.
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.