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What Is Really Wrong with Global Tax Governance and How to Properly Fix It

Diniz Magalhaes, Tarcisio - 2020

, 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

The Human Right to Development : Definitions, Research and Annotated Bibliography

Lee, Jootaek - 2023

Considering a wide variety of international instruments and literature, this article will attempt to provide a comprehensive and consistent definition of the human right to development and its relationship to the human right to health and intellectual property. This article will also provide an...

Persistent link: https://www.econbiz.de/10014261914

What is Really Wrong with Global Tax Governance and How to Properly Fix It

Magalhães, Tarcisio Diniz - 2023

Persistent link: https://www.econbiz.de/10014263754

Revisiting globalization challenges and opportunities in the development of cooperatives

Bretos, Ignacio; Marcuello, Carmen - In: Annals of public and cooperative economics 88 (2017) 1, pp. 47-73

Persistent link: https://www.econbiz.de/10011716356

Tax information exchange with developing countries and tax havens

Braun, Julia; Zagler, Martin - 2015

The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will...

Persistent link: https://www.econbiz.de/10011430495

A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Persistent link: https://www.econbiz.de/10014575579

The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model

Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024

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

Reconceptualising transnational governance : making global institutions fit for purpose

Cleary, Sean - 2017

Tensions between national democratic accountability and transnational challenges undermine trust and collective action. Asymmetry between an integrated global economy, fragmented global community, and defective global polity, causes social turbulence. Facing technological disruption, we need a...

Persistent link: https://www.econbiz.de/10011664883

Reconceptualising transnational governance : making global institutions fit for purpose

Cleary, Sean - 2017

Persistent link: https://www.econbiz.de/10011686336

Development narratives in a post-aid era : reflections on implications for the global effectiveness agenda

Gulrajani, Nilima - 2022

This paper argues that the crisis facing the development effectiveness agenda is fundamentally derived from limited collective commitment to a singular model of development, one where a developed North serves as model and funder for a developing South. This is partly the reason for the...

Persistent link: https://www.econbiz.de/10013464024

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