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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

Climate Change and Tax Law : Tax Policy and Emissions Trading

Black, Celeste - 2009

The tax treatment of transactions under an emissions trading scheme is of critical importance as the taxation system has the potential to either distort or support the scheme. As pointed out in the Australian Government's recent discussion paper, the "Green Paper", the primary tax policy...

Persistent link: https://www.econbiz.de/10014046758

Ectopia, Tax Law and International Taxation

Prebble KC, John - 2015

“Ectopia” is a label given here to a feature of tax law that distinguishes it from most other forms of law. Income tax law is dislocated from the facts to which it relates. This dislocation leaves a gap, or “ectopia” between tax laws and the economic facts of the transactions or...

Persistent link: https://www.econbiz.de/10014195289

The New Poor at Our Gates : Global Justice Implications for International Trade and Tax Law

Benshalom, Ilan - 2015

world of enhanced economic integration. Despite the indisputable importance of global poverty and inequality, contemporary … the developing world. These relational duties differ from "traditional" distributive claims because they rely on actual … neglected in both the tax and political philosophy literatures - that real-world attempts to promote a more just distribution of …

Persistent link: https://www.econbiz.de/10014211834

Legal Research in International and EU Tax Law

Douma, S. C. W. - 2017

International tax law is facing a fundamental overhaul. Following an increasing unease among citizens and governments with respect to the way in which multinational companies are taxed on their income, the OECD started its well-known project on 'Base Erosion and Profit Shifting' and 'Aggressive...

Persistent link: https://www.econbiz.de/10012952874

Controversies in Tax Law : A Matter of Perspective

Infanti, Anthony C. - 2015

This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law...

Persistent link: https://www.econbiz.de/10013026122

Multinational Firm Theory and International Tax Law : Seeking Coherence

Tavares, Romero J.S. - 2016

This study provides an interdisciplinary analysis of firm theory and international tax law, applied within a framework of hypothetical illustrations of prototypical multinational enterprises. The study finds that the construct and interpretation of different norms of international tax law...

Persistent link: https://www.econbiz.de/10012988961

On the Interaction of International Tax Law and Domestic Law : A Plea for a Step Back to Theory of Law

Hernández González-Barreda, Pablo - 2018

Persistent link: https://www.econbiz.de/10012916846

NAFTA Tax Law and Policy : Resolving the Clash between Economic and Sovereignty Interests

Cockfield, Arthur J. - 2005

Under the North American Free Trade Agreement (NAFTA), Canada, the United States, and Mexico continue to maintain their own distinct tax regimes, jealously guarding their sovereign right to do so. At times, these different tax systems harm the economic welfare of the trade bloc by imposing...

Persistent link: https://www.econbiz.de/10014028143

Tax Law Issues

Elliffe, Craig - 2012

In New Zealand alone there are 42000 building structures that are caught up in this problem. The economic cost is estimated at $11.3 billion. This chapter looks at the tax issues associated with New Zealand's leaky buildng crisis focusing in particular on the deductions available for repairs and...

Persistent link: https://www.econbiz.de/10013104522