Multilateral Cooperation In Tax Law
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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.
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.
Taxation International Cooperation And The 2030 Sustainable Development Agenda
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Author : Irma Johanna Mosquera Valderrama
language : en
Publisher: Springer Nature
Release Date : 2021-03-29
Taxation International Cooperation And The 2030 Sustainable Development Agenda written by Irma Johanna Mosquera Valderrama and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-29 with Political Science categories.
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
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 Cooperation 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:
Release Date : 1998
International Cooperation In Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Law categories.
Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
Looking Ahead Inter National Law In 21st
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Author : D.M. Broekhuijsen
language : en
Publisher: Springer
Release Date : 2002-03-21
Looking Ahead Inter National Law In 21st written by D.M. Broekhuijsen and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-03-21 with Law categories.
Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive fashion. The recent adoption by as many as a hundred jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the OECD Multilateral Instrument) is the most prominent step in this direction. This book provides not only a detailed analysis of the OECD Multilateral Instrument but also discusses in depth the far-reaching implications of the international tax reform currently under way. The author shows how the BEPS Project has merely unveiled the problems related to bilateral tax relationships and articulates initiatives to ensure the sustainability of a multilateral consensus. Drawing on the fields of international law, international relations, and political science, he develops a design strategy, complete with draft clauses, that fundamentally transforms the way states cooperate in the field of international tax, effectively addressing such problems as the following: – the need for collective action; – the problem structure of multilateral tax cooperation; – the relevance of the OECD Model Tax Convention and Commentaries thereon; – the place, position and operation of the OECD Multilateral Instrument; – non-OECD member countries; and – treaty shopping. The principled and pragmatic structural solution presented would allow policymakers to continuously adapt and respond to the rapidly evolving nature of the global economy. The author’s original research and his recommendations for future development of the topic offer deeply informed guidance to policymakers, practitioners and other tax professionals, and academics.
A Multilateral Convention For Tax
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Author : Sergio André Rocha
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-11-29
A Multilateral Convention For Tax written by Sergio André Rocha 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 2021-11-29 with Law categories.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
International Cooperation 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 : 1992
International Cooperation 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 1992 with Business & Economics categories.
The master-storyteller turns his pen to rural village life with Ways of Sunlight in Trinidad: gossip and rivalry between village washerwomen; toiling cane-cutters reaping their harvest; superstitious old Ma Procop protecting the fruit of her Mango tree with magic. With equal wit and sensitivity, he reflects the depression of hard times in London, where people live in cold, damp basements, hustling for survival.
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?
International Cooperation 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:
Release Date : 1997
International Cooperation In Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.
Selected papers on transfer pricing, globalization of capital markets, taxation of derivatives and new financial instruments, taxation of students and teachers, and technical assistance in international taxation. Also included is a comparison of the UN and OECD Model Conventions with over 50 tax treaties between developed and developing countries.