This chapter is divided into three main parts: 1) international tax law, 2) domestic tax law, and 3) tax and regulation …. The first part deals with the international tax system and the way it has been affected by technology. This part will … focus on income tax. Existing rules of nexus, characterisation of income and treatment of data are increasingly being …

has distortive effects on the global economy, as the concentration of multinational activities mirrors global tax patterns … of profits. I find that profit allocation is sensitive to both effective tax rates and geographical proximity, confirming … the significance of these factors in MNEs' tax planning strategies. Building on the work of Dharmapala and Hines (2009 …

The last decade has seen the emergence of a new global tax order characterized by increased multilateral consensus and … spearheaded by the OECD and G20. But what are the pathways by which this new “world tax polity” has emerged? Using event history …, acculturation through prior involvement in certain OECD tax initiatives and inclusion in contemporaneous European Union tax haven …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …