Conflict And Co Operation In International Tax Policy
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International Tax Cooperation
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Author : Luzius U. Cavelti
language : en
Publisher: Stämpfli Verlag
Release Date : 2016-10-27
International Tax Cooperation written by Luzius U. Cavelti and has been published by Stämpfli Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-27 with Law categories.
Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?
Conflict And Co Operation In International Tax Policy
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Author : Christopher Charles Findlay
language : en
Publisher:
Release Date : 1987
Conflict And Co Operation In International Tax Policy written by Christopher Charles Findlay and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Foreign tax credit categories.
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.
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.
Tax Cooperation In An Unjust World
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Author : Allison Christians
language : en
Publisher: Oxford University Press
Release Date : 2021
Tax Cooperation In An Unjust World written by Allison Christians 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 with Tax planning categories.
The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.
International Co Operation In Tax Matters
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Author : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
language : en
Publisher: New York : United Nations
Release Date : 1984
International Co Operation In Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and has been published by New York : United Nations this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Conflict of laws categories.
Multilateral Cooperation In Tax Law
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Author : Martin Klokar
language : en
Publisher:
Release Date : 2023
Multilateral Cooperation In Tax Law written by Martin Klokar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
International Tax Policy And Double Tax Treaties
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Author : Kevin Holmes
language : en
Publisher: IBFD
Release Date : 2007
International Tax Policy And Double Tax Treaties written by Kevin Holmes and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Double taxation categories.
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.
Basic International Taxation
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Author : Roy Rohatgi
language : en
Publisher: Springer
Release Date : 2001-12-21
Basic International Taxation written by Roy Rohatgi and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-12-21 with Business & Economics categories.
The taxation of international economic activities presents two essential considerations: revenues must be shared equitably by the nations involved, and those nations must be able to enforce their domestic tax laws. Starting from these requirements of reciprocity and enforcement, the author explains in this book the practical issues affecting international taxation of business income and capital gains. Unlike many books on this complex subject, his approach does not examine the tax perspective of any one country, but proceeds from an identification and analysis of the basic principles of the subject. This entails an understanding of factors, such as: domestic tax laws, rules and practices and how they conflict on cross-border transactions; bilateral tax treaties and their role in resolving international tax conflicts; the use of offshore financial centres in international tax structures and how to choose them; anti-avoidance measures imposed by national taxation authorities; and international tax guidelines and interpretations of bodies such as the Organisation for Economic Cooperation and Development (OECD) and the International Fiscal Association (IFA). Basic International Taxation describes each and all of these elements, weaving them into practical planning guidance providing a fundamental understanding of this subject in a single, easy-to-follow book. It explains those principles of international tax planning that take the costs and risks of international taxation fully into account and thereby optimize the after-tax returns on cross-border transactions. Several important current issues, including the taxation of electronic commerce, are also addressed.
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.