Narrow search
Showing 1 - 10 of 6,804
Cover Image
A Tax-Systems Perspective on Recent Global Tax Initiatives
Neubig, Thomas S. - 2017
tax-systems instruments can protect countries' tax sovereignty in a world of increasing globalization …
Persistent link: https://www.econbiz.de/10012964603
Cover Image
Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2019
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012858050
Cover Image
Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2020
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403
Cover Image
Globalization and shadow economy : a panel analysis for Africa
Ajide, Folorunsho M.; Dada, James Temitope - In: Review of economics and political science : REPS 9 (2024) 2, pp. 166-189
Purpose This article examines the effect of China's soft power projection through the Chinese media in Africa on the African audiences' perception of China's national image through a case study of the residents of Nairobi. It adopted Joseph Nye's soft power model and sought to address three...
Persistent link: https://www.econbiz.de/10014528044
Cover Image
The international fiscal implications of global poverty reduction and global public goods provision
Fitzgerald, Edmund V. K. - 2013
The mixed record on the 2015 Millennium Development Goal (MDG) targets and the focus on global public goods in post-MDG debates questions the future of traditional development co-operation (official development assistance, ODA). Meanwhile, international financial crisis and fiscal retrenchment...
Persistent link: https://www.econbiz.de/10010210650
Cover Image
Why 15%? Justifying the Global Corporate Minimum Tax
Avi-Yonah, Reuven S. - 2023
The global corporate minimum tax (GLoBE) as embodied in Pillar 2 of the OECD/IF BEPS 2.0 proposal was set in October 2021 at 15% of the financial statement income of within scope MNEs. That is also the rate and the base of the new US corporate alternative minimum tax (CAMT). The Single Tax...
Persistent link: https://www.econbiz.de/10014355892
Cover Image
Analysis of Impact Factors of Global Tax Revenue
Challoumis, Constantinos - 2018
This paper is analyzes the way that impact factors of global tax revenue affect the transfer pricing and the tax authorities. Therefore are examined the impact factors which are about the bureaucracy, the liability, the intangibles, the risks, the capital, and the costs, of the tax system. The...
Persistent link: https://www.econbiz.de/10012924005
Cover Image
Taxation in the Age of Digital Globalization
Feige, Edgar L. - 2018
Innovations in finance and information technology have radically reduced transaction costs, thereby stimulating the globalization of goods, services and capital. Capital mobility, the growth of multinational corporations, high frequency trading, complex financial instruments, and global equity...
Persistent link: https://www.econbiz.de/10012914210
Cover Image
Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation
Cavelti, Luzius U. - 2017
Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation inevitable. At the crux of the matter is a...
Persistent link: https://www.econbiz.de/10012973719
Cover Image
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