Similar Search Results

What Is Really Wrong with Global Tax Governance and How to Properly Fix It

Diniz Magalhaes, Tarcisio - 2020

, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from … League of Nations and the OECD. Rejecting old and new solutions for a just world tax order, what the author believes is … actually needed is a completely different approach, grounded on contested multilateral practices and diversity of world views …

Persistent link: https://www.econbiz.de/10012850615

Human Rights at the Borders of Tax Sovereignty

Christians, Allison - 2017

Tax scholarship typically presumes the state’s power to tax and therefore rarely concerns itself with analyzing which relationships between a government and a potential taxpayer normatively justify taxation, and which do not. This paper presents the case for undertaking such an analysis as a...

Persistent link: https://www.econbiz.de/10014122675

Hard Law & Soft Law in International Taxation

Christians, Allison - 2007

Why do countries follow the rules they do for international taxation? Tax scholarship is increasingly using terms like hard law and soft law to explain the degree of global adherence to various tax practices. In this brief essay, I make the case that terms we use are important because they...

Persistent link: https://www.econbiz.de/10012776892

Advance Pricing Agreements : Shifts in International Tax Policies - How Global Business Processes Force Governance Change Regarding International Income Tax Base Allocation of Multinational Companies

Brem, Markus - 2006

This analysis refers to the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. APAs are a type of non-bureaucratic, cooperative governance that exists between the multinational corporate taxpayer and the...

Persistent link: https://www.econbiz.de/10012783410

Reconstructing the Treaty Network - EU report

Pinto Nogueira, João Félix; Pistone, Pasquale; Garcia … - 2020

This study was drafted as the EU topical report for IFA's general report on the topic reconstructing the treaty network and deals with the intersection of three areas: i) European Union law; ii) the OECD's Base Erosion and Profit Shifting project (BEPS) and its implementation, and; iii) member...

Persistent link: https://www.econbiz.de/10014095441

The UK/Poland Double Taxation Convention – An Overview of Amendments

Wiśniewski, Piotr - 2016

The existing double taxation agreement between the United Kingdom of Great Britain and Northern Ireland and the Polish People's Republic (signed back in 1976 amidst a political and economic détente promoted by the relatively liberal and progressive – on a COMECON scale – communist...

Persistent link: https://www.econbiz.de/10013002181

International Tax Neutrality : Reconsiderations

Shaheen, Fadi - 2013

Tax policy in general and international income tax policy in particular has long been a subject of discussion and argument by tax philosophers, economists, and lawyers. Theories have often been introduced to support the establishment of new tax systems, to justify existing ones, or to call for...

Persistent link: https://www.econbiz.de/10013083816

Using Tax as an Investment Promotion Tool

Christians, Allison - 2016

This chapter for a forthcoming text on investment promotion explains the concept of “luring with tax”. It first lays out in broad strokes how nation states compete with each other for direct and portfolio investment using their tax systems. It then analyzes whether using the tax system as an...

Persistent link: https://www.econbiz.de/10012988954

The Big Picture -- 2012

Christians, Allison - 2013

This document contains four installments of "The Big Picture," a column published in Tax Analysts, International Tax Notes, Volumes 66-68 (2012). The first installment, "Putting Arbitration on the MAP: Thoughts on the New U.N. Model Tax Convention," discusses the addition of mandatory...

Persistent link: https://www.econbiz.de/10013086360

What the Baucus Plan Reveals About Tax Competition

Christians, Allison - 2014

Conventional wisdom explains tax competition as an external constraint on lawmaking that can only be curbed through multinational cooperative efforts to eliminate beggar-thy-neighbor tax policies. But the international tax reform plan recently introduced by Senator Baucus squarely confronts this...

Persistent link: https://www.econbiz.de/10013061070