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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 … will also reflect more non-tax-rate/base issues. With increasing globalization and technological developments in economies …
Persistent link: https://www.econbiz.de/10012964603
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Globalization, Tax Competition and the Future of Tax Systems
Tanzi, Vito - 2006
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows … the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …
Persistent link: https://www.econbiz.de/10012781971
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A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
Avi-Yonah, Reuven S. - 2017
rest of the world) a giant tax haven …
Persistent link: https://www.econbiz.de/10012960828
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Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation
Cavelti, Luzius U. - 2017
, the increasing influence of globalization and digitalization on domestic tax systems has made improved international …
Persistent link: https://www.econbiz.de/10012973719
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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
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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
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Fairness and Taxation in a Globalized World
Hemels, Sigrid - 2015
world this asks for action on a global scale. I will relate this to the Base Erosion and Profit Shifting (BEPS) project of …
Persistent link: https://www.econbiz.de/10013027445
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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
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Measuring firm activity from outer space
Bilicka, Katarzyna; Seidel, André - 2022 - This draft: April 2022
To understand how global firm networks operate, we need consistent information on their activities, unbiased by their reporting choices. In this paper, we collect a novel dataset on the light that factories emit at night for a large sample of car manufacturing plants. We show that nightlight...
Persistent link: https://www.econbiz.de/10013177119
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International Taxation, Globalization, and the Economic Digital Divide
Avi-Yonah, Reuven S. - 2022
reached in 1923. However, since the advent of globalization in the 1980s and digitalization in the 1990s, the original ITR … a problem for countries that wished to leave their borders open to reap the benefits of globalization and to engage in …
Persistent link: https://www.econbiz.de/10013290217