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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

The Political Feasibility of a Global E-Commerce Tax

Azam, Rifat - 2015

In its strongest statement yet on progressive tax reform, the UN has recently called on countries to introduce a global carbon tax and financial transaction tax (FTT). In my recent article entitled Global Taxation of Cross Border E-commerce Income (31 Virginia Tax Review 639 (Spring 2012)), I...

Persistent link: https://www.econbiz.de/10014157407

The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model

Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024

This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...

Persistent link: https://www.econbiz.de/10014518661

Taxation in a global digital economy

Kerschner, Ina (ed.); Somare, Maryte (ed.) - 2017

Persistent link: https://www.econbiz.de/10011751602

Revisions of the UN Tax Treaty Model – An Introduction to (Global) Inclusion and Equity From the Perspective of Developing States

Lind, Yvette - 2021

This paper was specifically written for a Swedish tax journal and its audience. As a result, it assumes that the audience is less knowledgeable about the UN tax treaty model (UN MTC) and the general situation concerning the power relationship between the global north and south compared to, for...

Persistent link: https://www.econbiz.de/10013242985

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

Taxing Global Digital Commerce in a Post-BEPS World

Cockfield, Arthur J. - 2018

This chapter evaluates the recent OECD Base Erosion and Profit Shifting (BEPS) initiative directed at global digital income, and concludes that tax planning will not be inhibited by any significant extent. Tax planners and academics nevertheless should take into account prospective reforms...

Persistent link: https://www.econbiz.de/10014115844

How Law Operates in a Wired Global Society : Cyber and E-Commerce Risk

Trautman, Lawrence J. - 2017

world. International cyber crime and risk issues follow, with an examination of anti-money laundering, counter …

Persistent link: https://www.econbiz.de/10012948237

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

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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