The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...

The purpose of this article is to explore the subject of applying to the European Court of Human Rights in tax cases, the place of decisions of the European Court of Human Rights in the system of sources of tax law, the problems arising from the application of ECtHR decisions by Ukrainian courts...

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased...

In the media, the so-called cum/ex trades were addressed as the biggest tax robbery in history. In a few years, the financial trading scheme caused an estimated damage to European state treasuries of ca. 50 billion euros. Through highly complex transactions, a network of equity traders, banks,...

The current age of inequality is also an age of extensive tax and related public economics scholarship about inequality. Three prominent aspects of recent research especially stand out. The first concerns empirical measurement of economic inequality, as it has changed over time. The second...

Domestic resource mobilization is essential for developing countries to achieve the Sustainable Development Goals by the deadline of 2030. Concomitantly, Illicit Financial Flows (IFFs), which also lead to asset theft, are major means through which these countries are losing resources. This...

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

In Canadian tax law, directors may face liability for a corporation's failure to withhold or remit certain tax and payroll amounts. To escape liability, directors can invoke the due diligence defence by demonstrating that they acted with the care, diligence, and skill of a "reasonably prudent...

This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to address such challenges. Specifically, the Article addresses the proper tax treatment of different cryptocurrency transactions and activities. It examines various aspects...

The tax law’s race-blind approach produces bad tax policy. This essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown,...

The chapter situates the famous Fleet Street Casuals in its historical, social and political context and highlights its importance to the wider juridification of tax law in the UK. The print version is available at https://www.bloomsbury.com/uk/landmark-cases-in-revenue-law-9781509912278

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

This article analyses critically the interpretation of the MFN clause in the NL-India tax treaty. It sounds a note of caution against following the Delhi High Court's decision in the case of Concentrix

Flipping the classroom—where the traditional in-class activities (lecture) and pre-class homework activities (problems) are reversed—is a pedagogical technique that has grown more popular in higher education over the past decade. To me, pre-class video lectures always seemed like...

Technology is a necessary component of life and has an effect on it. The existence of technology has pushed the economy in a digital direction, which is continuing to grow. This trend is being felt across the economy, including the financial services sector. Fintech is one of the technological...

Today's world is rigged with a number of technological advancements. It’s a digital era, and the rapid spread and growth of Information and Communication Technologies (ICT), as well as constant access to it, has had a significant impact on our economic practices, causing businesses to follow...

To ensure the neutrality of EU VAT, a supplier can (in principle) under Article 90 of the VAT Directive, reduce the taxable amount if – among other situations – the customer fails to pay for the supply (non-payment or 'bad debt'). Article 185 addresses the other side of the transaction and...

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

This paper aims to describe the state of multilateral and unilateral efforts to tax digital services; summarize the state of economic analysis on digital services taxes; and provide an overview of where the Philippines stands in relation to other countries in digital service taxation. On-going...

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Tax law punishes poor foreigners. Although the Supreme Court struck down nineteenth-century state laws taxing migrants upon entry, the tax system determines who deserves a place, and what sort of place, within our borders. The tax system’s emergency relief programs may deprive otherwise needy...

Le Cadre inclusif sur le BEPS de l’Organisation de coopération et de développement économiques (OCDE) envisage une approche fondée sur deux piliers en matière de taxation de l’économie numérique. Les premières estimations concernant l’impact de ses recommandations montrent une...