Taxation In An Integrating World
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Taxation In An Integrating World
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Author : Vito Tanzi
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2000-07-26
Taxation In An Integrating World written by Vito Tanzi and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-07-26 with Political Science categories.
Tanzi explores how foreign taxes on repatriated income should be treated; how profits, sales, and ownership of property should be allocated among countries; and to what degree various taxes should be coordinated. As global markets for goods, services and financial assets have become increasingly integrated, national governments no longer have as much control over economic markets. With the completion of the Uruguay Round of the GATT talks, the world economy has entered a fresh phase requiring different rules and different levels of international cooperation. Policies once thought to be entirely domestic and appropriately determined by national political institutions, are now subject to international constraints. Cogent analysis of this deeper integration of the world economy, and guidelines for government policies, are urgent priorities. This series aims to meet these needs over a range of 21 books by some of the world's leading economists, political scientists, foreign policy specialists and government officials. A volume of Brookings' Integrating National Economies Series
Taxation In An Integrating World
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Author : Vito Tanzi
language : en
Publisher: Brookings Inst Press
Release Date : 1995
Taxation In An Integrating World written by Vito Tanzi and has been published by Brookings Inst Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
Tanzi explores how foreign taxes on repatriated income should be treated; how profits, sales, and ownership of property should be allocated among countries; and to what degree various taxes should be coordinated. As global markets for goods, services and financial assets have become increasingly integrated, national governments no longer have as much control over economic markets. With the completion of the Uruguay Round of the GATT talks, the world economy has entered a fresh phase requiring different rules and different levels of international cooperation. Policies once thought to be entirely domestic and appropriately determined by national political institutions, are now subject to international constraints. Cogent analysis of this deeper integration of the world economy, and guidelines for government policies, are urgent priorities. This series aims to meet these needs over a range of 21 books by some of the world's leading economists, political scientists, foreign policy specialists and government officials. A volume of Brookings' Integrating National Economies Series
International Taxation In An Integrated World
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Author : Jacob A. Frenkel
language : en
Publisher: MIT Press
Release Date : 1991
International Taxation In An Integrated World written by Jacob A. Frenkel and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.
In this book the authors provide a new treatment of international taxation, one that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international capital and goods flow in an integrated world economy.
Corporate Taxation In The Global Economy
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-10
Corporate Taxation In The Global Economy written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-10 with Business & Economics categories.
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
World Economic Outlook May 1997
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Author : International Monetary Fund. Research Dept.
language : en
Publisher: International Monetary Fund
Release Date : 1997-05-15
World Economic Outlook May 1997 written by International Monetary Fund. Research Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-05-15 with Business & Economics categories.
This paper presents an outlook for the world economy for 1997. The paper highlights that the world economic growth quickened during 1996 following widespread deceleration of activity in 1995. Economic and financial conditions are generally propitious for the global expansion to continue in 1997 and the medium term at rates at least matching those seen during the past three years. The paper underscores that in many countries, structural reforms are enhancing the role of market forces and thereby strengthening the basis for sustained, robust growth.
Taxation And Development The Weakest Link
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Author : Richard M. Bird
language : en
Publisher: Edward Elgar Publishing
Release Date : 2014-09-26
Taxation And Development The Weakest Link written by Richard M. Bird and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-26 with Business & Economics categories.
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing a
Tax Sovereignty And The Law In The Digital And Global Economy
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Author : Francesco Farri
language : en
Publisher: Routledge
Release Date : 2020-09-27
Tax Sovereignty And The Law In The Digital And Global Economy written by Francesco Farri and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-27 with Business & Economics categories.
This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.
The Challenges Of Tax Reform In A Global Economy
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Author : James Alm
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-11-29
The Challenges Of Tax Reform In A Global Economy written by James Alm 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 2005-11-29 with Business & Economics categories.
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
The Economics Of Globalization
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Author : Assaf Razin
language : en
Publisher: Cambridge University Press
Release Date : 1999-04-13
The Economics Of Globalization written by Assaf Razin 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 1999-04-13 with Business & Economics categories.
The growing economic openness expressed in the globalization of independent economic systems has created problems as well as opportunities that cross formal borders in unexpected ways. Professors Assaf Razin and Efraim Sadka explore the ramifications of globalization in selected public finance issue areas. Seven main topics are covered by the sixteen papers in the volume: the international mobility of technology; capital flows and exchange rate misalignments; tax incentives and patterns of capital flows; income redistribution and social insurance in federal systems; tax harmonization and coordination; political economy aspects of international tax competition; the migration of skilled and unskilled labour; and the fiscal aspects of monetary unification.
Exploring The Nexus Doctrine In International Tax Law
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Author : Ajit Kumar Singh
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-05-14
Exploring The Nexus Doctrine In International Tax Law written by Ajit Kumar Singh 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 2021-05-14 with Law categories.
In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.