Showing 1 - 10 of 18,232
, 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
Persistent link: https://www.econbiz.de/10012828640
Persistent link: https://www.econbiz.de/10012288991
This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...
Persistent link: https://www.econbiz.de/10014518661
To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy. Combining legal and economic perspectives, we find that developing countries are likely to expect both positive and negative impacts from...
Persistent link: https://www.econbiz.de/10011333782
Through decades of tax reform and cross-border collaboration, the world's wealthiest countries have adopted domestic … increasingly rigid parameters for tax policy in the world's poorest countries. While much scholarly attention is devoted to … argues that many of the biggest challenges to taxation faced by the world's poorest countries are a reflection of the …
Persistent link: https://www.econbiz.de/10014205616
The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements “result in a substantial erosion of the taxable bases of the countries concerned” and “have an overall...
Persistent link: https://www.econbiz.de/10011747287
The global business revolution since the 1980s has witnessed an unprecedented degree of industrial consolidation and concentration of business power at a global level. Firms with powerful, globally recognised technologies and/or brands constitute the systems integrators at the apex of extended...
Persistent link: https://www.econbiz.de/10012716396
Persistent link: https://www.econbiz.de/10013170927