Several strands in the international development of taxation during the last decades have contributed to structural problems that act as a hinder and even counteract the basis for gender equality. A general problem is that tax equity has become equivalent to what is good for economic growth....

In light of the omnipresent peril of profit shifting and loss in tax revenues, which are the downsides of increasing globalization and digitalization, industrialized countries have shown remarkable determination in adapting existing tax treaties and, most notably, introducing anti-tax avoidance...

In the research the results of the comparative quantitative evaluation of the effects of tax treaties on the FDIs are presented for the six former-USSR states: three non-EU – Russia, Ukraine, Belarus and three EU members – Lithuania, Latvia and Estonia. The different level of fiscal risks...

The papers attached to this working paper issue offers various comparative insights concerning inequality. These discussions offer a broad scope of findings addressing tax technicalities in both domestic tax legislations and tax treaties in addition to linking the influence of differing legal...

The purpose of this article is to explore to what extent EU State aid rules may promote equity in international corporate taxation, whereby we focus on the notion of inter taxpayer equity. Upon the outlining of the analytical framework necessary to conduct such inquiry, we briefly describe the...

Developing countries frequently grant corporate income tax incentives to attract foreign direct investment that would ultimately contribute to their economic growth. To secure the effectiveness of these measures at a cross-border level in the context of jurisdictions that eliminate double...

The international debate on tax avoidance lately is focused on digital business models. In the G20/OECD Inclusive Framework on BEPS 137 countries are currently developing the so-called Unified Approach to address the tax challenges arising from the digitalization of the economy. The aim of this...

Copenhagen Business School hosts a conference concerning inequality within the international tax regime on the 14th of September. This conference brings together researchers who are at the forefront of their respective fields in order to identify, discuss, and to underline future challenges...

This article seeks to contribute to the current debate on the assessment of collective bargaining for self-employed service providers in the gig economy (“gig workers”) under EU competition law. In order to identify possibilities for EU competition policy makers and courts to accommodate...

The reliance on self-reporting techniques in the collection of income taxes requires taxpayers to self-assess their tax liability and self-report it to the tax authority (which might or might not audit the report). Acting as agents of the government for the purpose of assessing and collecting...