This paper focuses on commenting on two separate aspects: (i) whether the current international tax environment that is …) whether the BEPS Project might actually foster some sort of “International Tax Imperialism.” This term being understood to … mean the exportation of developed countries tax patterns to developing economies in way that favor the former …

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

enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture … information needs of tax administrations, the information they have available and the steps needed to deliver increased … that is relevant for tax purposes. These structural solutions would also ensure access to beneficial owner information when …

to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to … have become increasingly important for economic development, but international tax rules favouring delivery by non … are mainly hosts to MNEs. We analyse the restrictions on source taxation of services in tax treaties, particularly those …

Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges … presented to the international tax regime by the digital economy. The paper considers both the option of installing a … withholding tax mechanism as the primary response to these challenges and the option of using withholding taxes in support of a …

its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …