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BEPS and Global Digital Taxation
Cockfield, Arthur J. - 2015
reforms to address these challenges. The article reviews related academic perspectives, and discusses how the digital world … similar economic activities from either the digital or traditional commercial world. In addition, the OECD should more …
Persistent link: https://www.econbiz.de/10013032222
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International Tax Competition : The Last Battleground of Globalization
Cockfield, Arthur J. - 2011
Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...
Persistent link: https://www.econbiz.de/10014177429
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An Assessment of Global Formula Apportionment
De Mooij, Ruud A. - 2019
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...
Persistent link: https://www.econbiz.de/10012859856
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Sharing the international tax base in a changing world
Bird, Richard M.; Mintz, Jack M. - In: Public finance and public policy in the new century, (pp. 405-446). 2003
Persistent link: https://www.econbiz.de/10001797932
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Tax Activists and the Global Movement for Development Through Transparency
Christians, Allison - 2016
Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives … governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have … sparked a global movement, with groups all over the world seeking progress for development in poor countries by demanding …
Persistent link: https://www.econbiz.de/10013008182
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Globalization, Multinationals and Tax Base Allocation : Advance Pricing Agreements as Shifts in International Taxation?
Brem, Markus - 2006
This paper elaborates on the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. It refers to how globalizing business processes trigger governance change on the nation state level regarding the identification...
Persistent link: https://www.econbiz.de/10012734786
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Globalisierung und Besteuerung
Seibold-Freund, Sabine - In: Globalisierung als Herausforderung der …, (pp. 165-189). 2000
Persistent link: https://www.econbiz.de/10001545867
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Taxation in a global digital economy
Kerschner, Ina (ed.); Somare, Maryte (ed.) - 2017
Persistent link: https://www.econbiz.de/10011751602
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Citizenship and Denizenship in the International Tax Context in an Era of Global Economy
Shanan, Tamir; Narotzki, Doron - 2023
This paper addresses a fundamental issue underlying the international tax system in the 21st century: the use of citizenship as a jurisdictional basis for imposing income tax liability. As a general matter, the United States is the only developed country that allegedly taxes its citizens living...
Persistent link: https://www.econbiz.de/10014359151