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Transnational
Hennebel, Ludovic - 2011
Definition of the term 'Transnational' in the Dictionary of Globalization (in French) …
Persistent link: https://www.econbiz.de/10014175274
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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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Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2020
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/10012846403
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Transnational tax information exchange networks : steps towards a globalized, legitimate tax administration
Stewart, Miranda - In: World tax journal : WTJ 4 (2012) 2, pp. 152-179
Persistent link: https://www.econbiz.de/10009630357
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The Transformation of Chinese Enterprise Income Tax : Internationalization and Chinese Innovations
Li, Jinyan; Huang, He - 2014
This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural...
Persistent link: https://www.econbiz.de/10014212223
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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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Re-Imagining Offshore Finance : Market-Dominant Small Jurisdictions in a Globalizing Financial World
Bruner, Christopher M. - 2016
Small jurisdictions have become significant players in cross-border corporate and financial services. Their nature, legal status, and market roles, however, remain under-theorized. Lacking a sufficiently nuanced framework to describe their functions in cross-border finance - and the peculiar...
Persistent link: https://www.econbiz.de/10013007073
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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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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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Citizenship and Denizenship in the International Tax Context in an Era of Global Economy
Shanan, Tamir; Narotzki, Doron - 2023
nationalism and may seem to contradict the globalization trend that is based on the concept of cosmopolitanism, the increase of …
Persistent link: https://www.econbiz.de/10014359151