International Tax Coordination
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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.
International Tax Coordination
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Author : Martin Zagler
language : en
Publisher: Routledge
Release Date : 2010-06-30
International Tax Coordination written by Martin Zagler and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-30 with Business & Economics categories.
The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.
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.
Horizontal Tax Coordination
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2012
Horizontal Tax Coordination written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Double taxation categories.
"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
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.
Creating The International Tax Order
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Author : Claudio M. Radaelli
language : en
Publisher:
Release Date : 1998
Creating The International Tax Order written by Claudio M. Radaelli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Fiscal policy categories.
Tax Coordination In The European Community
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Author : Sijbren Cnossen
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29
Tax Coordination In The European Community written by Sijbren Cnossen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.
The United Nations In Global Tax Coordination
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Author : Nikki J. Teo
language : en
Publisher: Cambridge University Press
Release Date : 2023-03-31
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 2023-03-31 with Law categories.
The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.
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.
International Tax Primer
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Author : Brian J. Arnold
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-01-14
International Tax Primer written by Brian J. Arnold 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 2019-01-14 with Law categories.
Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of nonresidents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. An extensive glossary of international tax terms is included. With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.