Tax Sovereignty In The Beps Era
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Tax Sovereignty In The Beps Era
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Author : Sergio André Rocha
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Tax Sovereignty In The Beps Era 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 2016-04-24 with Law categories.
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Tax Incentives In The Beps Era
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Author : Madalina Cotrut
language : en
Publisher:
Release Date : 2018
Tax Incentives In The Beps Era written by Madalina Cotrut and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives. This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities.0This book seeks to answer the following essential questions, from both a practical and an academic perspective:0- Will tax incentives be the 21st century tool for tax planning structures?0- Will states need to introduce more tax incentives in the future in order to be more competitive?0- What are the effects of the anti-abuse measures adopted by the EU Member States and recommended by the OECD on tax incentives?0- What are the challenges of securing the use of tax incentives?0- What new tax policy challenges will tax incentives bring about? 00This book answers these questions by analysing selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation.
The History Of Double Taxation Conventions In The Pre Beps Era
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Author :
language : en
Publisher:
Release Date : 2021
The History Of Double Taxation Conventions In The Pre Beps Era written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
The design of international tax law cannot be described without recourse to its extensive history. By looking at the evolution of tax treaties, valuable insight is gained as regards the causes behind the most recent shift towards renewed international tax coordination in the framework of the BEPS Project. This book analyses how tax treaties have evolved, from the early days of the history of international taxation until the beginning of the BEPS era, by collecting the outcome of joint research on the development of international tax law. It consists of a wide range of papers bridging the existing gap between the history of international law, economic history and the history of international cooperation.0 0In this context, it also spells out the importance of the role of early institutions such as the International Chamber of Commerce and the League of Nations, as well as the International Fiscal Association and the OEEC/OECD, and helps to highlight their fundamental influence. The book is the result of the conference 'History of Double Taxation Conventions', which took place from 3-5 July 2008 in Rust/Neusiedler See. It consists of 30 contributions exploring the development of the tax treaty practices of 30 countries and, additionally, three cross-sectional contributions.
Double Non Taxation And The Use Of Hybrid Entities
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Author : Leopoldo Parada
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-04-18
Double Non Taxation And The Use Of Hybrid Entities written by Leopoldo Parada 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 2018-04-18 with Law categories.
The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth critique of the BEPS Action Plan 2 with regard to hybrid entities, this timely book provides a critical review of the OECD’s approach and proposes a deeply informed alternative method based on the tax policy aims of simplicity, coherence and ease of administration. The author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasizing the international tax context, including the application of tax treaties. Among the seminal matters covered are the following: – foundations of the concepts of double non-taxation and hybrid entities, absent of the specific limitations of domestic tax legislation; – extensive analysis based on the rules of characterization of foreign entities for tax purposes in the United States, Spain, Denmark and Germany, as well as on the Poland/United States and Canada/United States tax treaties; – detailed analysis on the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument, especially having in mind the position of developing (source) countries; and – EU tax law as part of the international context, including an extensive analysis on the EU Anti-Tax Avoidance Directive (ATAD) I and ATAD II. Detailed comparisons between the author’s proposal and other existing rules elucidate common points and deviations. If merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding double non-taxation and hybrid entities, this analysis elaborates solutions applicable to a generality of cases worldwide, and thus hugely promotes the urgent quest for alternative solutions.
Tax Design And Administration In A Post Beps Era
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Author :
language : en
Publisher:
Release Date :
Tax Design And Administration In A Post Beps Era written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Tax Design And Administration In A Post Beps Era
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Author : Kerrie Sadiq
language : en
Publisher:
Release Date : 2019
Tax Design And Administration In A Post Beps Era written by Kerrie Sadiq and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Business & Economics categories.
In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting - the largest reform of international tax the world has seen in a century. This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions.
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.
Inclusive Global Tax Governance In The Post Beps Era
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Author : Sieb Kingma
language : en
Publisher:
Release Date : 2020
Inclusive Global Tax Governance In The Post Beps Era written by Sieb Kingma and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
International Tax Structures In The Beps Era
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Author : Madalina Cotrut
language : en
Publisher:
Release Date : 2015
International Tax Structures In The Beps Era written by Madalina Cotrut and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with International business enterprises categories.
Recoge: Common strategies against tax avoidance : a global overview / L.G. Ogazón Juárez and R. Hamzaoui -- Permanent establishments in international tax structuring / R. Betten and M. Naoum -- Transfer pricing from the perspective of substance and transparency : is the OECD on the right track? / A.J. Bakker -- Anti-base-erosion measures for intra-group debt financing / R. Offermanns and B. Baldewsing -- Hybrid instruments in the post-BEPS era / S.B. Law and M. Kinds -- Past, present and future of tax structuring using hybrid entity mismatches / O. Popa -- Business restructurings : the toolkit for tackling abusive international tax structures / M. Cotrut and L. Ambagtsheer-Pakarinen -- Intellectual property structuring in the context of the OECD BEPS action plan / R. Vlasceanu -- Taxation of the digital economy / A. Bal and C. Gutiérrez -- International tax structuring for holding activities / A. Perdelwitz.
Harmful Tax Competition An Emerging Global Issue
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19
Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.