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International Tax Competition : The Last Battleground of Globalization

Cockfield, Arthur J. - 2011

Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...

Persistent link: https://www.econbiz.de/10014177429

Citizenship and Denizenship in the International Tax Context in an Era of Global Economy

Shanan, Tamir; Narotzki, Doron - 2023

This paper addresses a fundamental issue underlying the international tax system in the 21st century: the use of citizenship as a jurisdictional basis for imposing income tax liability. As a general matter, the United States is the only developed country that allegedly taxes its citizens living...

Persistent link: https://www.econbiz.de/10014359151

Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

Cavelti, Luzius U. - 2017

Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation inevitable. At the crux of the matter is a...

Persistent link: https://www.econbiz.de/10012973719

Automatic Information Exchange Versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

Cavelti, Luzius U. - 2023

Persistent link: https://www.econbiz.de/10014263371

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

Taxation as a Global Socio-Legal Phenomenon

Christians, Allison; Dean, Steven; Ring, Diane M.; … - 2010

of the increasingly complex relationship between states, markets, and people in a globalized world …

Persistent link: https://www.econbiz.de/10014220649

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

Strategies for Tax-Efficient Global Philanthropy

Jones, Paula M. - 2004

The current income tax laws do not permit an income tax deduction for contributions to foreign charities. But there are several options for charitably motivated clients to support foreign causes in a tax-efficient manner. These options include the possibility of a tax treaty between the United...

Persistent link: https://www.econbiz.de/10014070904

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

Taxing Cross-Border M&A in a Globalizing World

Brauner, Yariv - 2015

M&A play a major role in the materialization of globalization, but it is just one of several challenges that globalization poses to international tax policy, all of which share two basic tensions that may have been present in the past, but have been significantly exacerbated in importance by...

Persistent link: https://www.econbiz.de/10014084637