Similar Search Results

Tax Activists and the Global Movement for Development Through Transparency

Christians, Allison - 2016

Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives … governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have … sparked a global movement, with groups all over the world seeking progress for development in poor countries by demanding …

Persistent link: https://www.econbiz.de/10013008182

Impact of Globalisation on Tax Administration

D'Ascenzo, Michael - 2017

Ten days ago I returned from the third meeting of the OECD's Forum on Tax Administration in Korea. Thirty-five economies agreed to work together to address the significant and growing problem of international non-compliance with national tax requirements.Four areas were identified to intensify...

Persistent link: https://www.econbiz.de/10012941408

A Tax-Systems Perspective on Recent Global Tax Initiatives

Neubig, Thomas S. - 2017

tax-systems instruments can protect countries' tax sovereignty in a world of increasing globalization …

Persistent link: https://www.econbiz.de/10012964603

The Rights of Multinationals in the Global Transparency Framework : McCarthyism?

Mosquera Valderrama, Irma Johanna - 2018

Persistent link: https://www.econbiz.de/10012935248

A Game-theoretic Analysis of Global Minimum Tax Design : Country-by-Country v. Global Averaging

Sanchirico, Chris William - 2022

This paper constructs and analyzes a rudimentary game-theoretic model to better understand the policy choice between a global minimum tax regime that operates country-by-country and one that operates based on MNEs’ global average tax rates. The paper’s findings run counter to the consensus...

Persistent link: https://www.econbiz.de/10013295648

BEPS and Global Digital Taxation

Cockfield, Arthur J. - 2015

reforms to address these challenges. The article reviews related academic perspectives, and discusses how the digital world … similar economic activities from either the digital or traditional commercial world. In addition, the OECD should more …

Persistent link: https://www.econbiz.de/10013032222

Hosting multinationals : economic and fiscal implications

Egger, Peter; Köthenbürger, Marko - 2015

Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...

Persistent link: https://www.econbiz.de/10010526682

Markets, Offshore Sovereignty and Onshore Legitimacy

Gilligan, George - 2013

-modern capitalism and a world economy that is shaped increasingly by the pressures of globalisation. Since the early 1970s factors such … world economy. A concomitant of this globalising finance sector has been the emergence of a substantial number of offshore … finance centres (OFCs) in many parts of the world. The rise of OFCs has produced many benefits for their host economies and …

Persistent link: https://www.econbiz.de/10013087186

International Tax Competition : The Last Battleground of Globalization

Cockfield, Arthur J. - 2011

Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...

Persistent link: https://www.econbiz.de/10014177429

The Merits of Tax Competition in a Globalized Economy

Elkins, David - 2016

Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...

Persistent link: https://www.econbiz.de/10012992551