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Towards Overcoming the Conflict between Environmental Tax Leakage and Border Tax Adjustment Concessions for Developing Countries

Truby, Jon M. - 2011

Border tax adjustments (BTAs) may be able to alleviate concerns of reduced competitiveness for countries introducing environmental taxes and standards, while limiting the risk of companies relocating to developing countries to exploit lax environmental regimes - known as leakage. However, the...

Persistent link: https://www.econbiz.de/10013119311

What makes countries negotiate away their corporate tax base?

Hearson, Martin - International Centre for Tax and Development - 2017

Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of...

Persistent link: https://www.econbiz.de/10011653714

India's Trade-Related Aspects of Intellectual Property Rights Compliant Pharmaceutical Patent Laws : What Lessons for India and Other Developing Countries?

Sundaram, Jae - 2014

India's trade-related aspects of Intellectual Property Rights (TRIPS) compliant Patent (Amendment) Act 2005 saw the … transformation of its laws from a process patent regime to a product patent regime. The amendments have had a direct impact on India … developing countries in the World Trade Organization can possibly benefit from the model set-up by India for the issuance of …

Persistent link: https://www.econbiz.de/10013051966