taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the … approach. Our assessment is based on the two proposals' ability to generate tax revenue and their implications for net … particular, Pillar I Amount A will likely outperform the UN's proposal in terms of its tax revenue potential. …

better world that global tax proponents presumably wish to achieve …Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each …

International tax policy -- Tax treaty law -- Transfer pricing -- Indirect taxation issues -- EU law …

Article 13 of the OECD Model tax treaty allows a source country to retain taxing rights on capital gains realized by …

Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation … in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this …