and $645 million annually, depending on whether host countries adopt a top-up tax or not. After adjustments are made for … administrative and compliance costs. Overall, it is not clear that the global minimum tax will work any better than other policies … shifting by putting a floor on corporate tax rates so that they do not fall below 15 percent of adjusted accounting profits …

transferred to third parties or to society as a whole and are not paid by the agents that produce them. Systemic instability, the … cause it and are not voluntarily assumed. The participants intend to protect themselves and not the group of those harmed by … considers the tax goal is to collect public resources through new and non-traditional schemes. The solidarity or global taxes …

Globalisierung, Tertiarisierung und multinationale Unternehmen -Eine international vergleichende … ____________________________________________________________________________47 3.3 Globalisierung der Wirtschaft ___________________________________________________50 3.3.1 Zur Abgrenzung von … Internationalisierung, Globalisierung und Regionalisierung _________________50 3.3.2 Globalisierung …

European Union. However, there seem to be many facets of tax good governance and it is not always clear what the term actually … increases the risk of cross-border tax evasion and avoidance. Apart from the traditional notions of cooperation/assistance and … – that of good tax governance or tax good governance or fiscal good governance.Notwithstanding the uncertainties surrounding …

foreign investors to benefit from government services for which they do not pay, erodes the tax base of other countries, and … argues that, not only is international tax competition inevitable, but that free and fair tax competition, far from …Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax …

getting the international VAT refunds from the foreign tax authorities which knowingly or unknowingly is not being claimed by …In the global business, competitiveness has become a buzzword and to achieve it every enterprise has been looking for … the cost reduction methods in production and marketing of goods internationally. One of such element of on this account is …

policy has not been overwhelmingly generous. This essay takes as its starting point Alex Easson's 1988 paper, "The Evolution … should be allocated to an enterprise, allowing the taxation of technical or management fees with minimal connection to the … source state, and permitting the taxation of gains on the alienation of real property. Second, those treaty provisions that …

model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their … corporate tax rate, relative to the wage tax, either when preferences for public goods increase or when a rising share of … this paper are those of the authors and should not be interpreted as the views of the institutions with which they are …

A major side effect of globalization is the erosion of the tax base due to the growing mobility of capital and the … ISSN 1655-5252 The views expressed in this paper are those of the author(s) and do not necessarily reflect the views or … research and policy studies undertaken in the Asian Development Bank or on its behalf. The Series is a quick …

rationale for transfer pricing and income transfers should not be taken very seriously, since most of these economies provide … by several au- thors (Éltető 1998, Hunya 2000, Antalóczy and Sass 2003, and others). With corporate income tax (but not … are special products treated on commercial basis. The intention in this paper is not to argue for or against that …