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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

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

Global firms, national corporate taxes : an evolution of incompatibility

Hebous, Shafik - 2020

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...

Persistent link: https://www.econbiz.de/10012288036

Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax

Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024

This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...

Persistent link: https://www.econbiz.de/10014505306

Transnational Tax Information Exchange Networks : Steps Towards a Globalized, Legitimate Tax Administration

Stewart, Miranda - 2023

In a global era, tax administrators must extend their reach beyond the borders of the nation state. They must cooperate actively with administrators from other countries and work to build transnational institutions and networks that give them the capacity to enforce national tax laws in respect...

Persistent link: https://www.econbiz.de/10014263464

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

Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax

Eden, Lorraine - 2019

The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...

Persistent link: https://www.econbiz.de/10012858050

Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax

Eden, Lorraine - 2020

Persistent link: https://www.econbiz.de/10012846403

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

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