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Legitimacy in International Tax Law-Making : Can the OECD Remain the Guardian of Open Tax Norms?

Brosens, Linda; bossuyt, jasper - 2023

decision-making authority in relation to taxation shifts from the national to the international level, the more its legitimacy … is questioned. The purpose of this article is to examine whether the OECD indeed lacks legitimacy and, if so, what could … be done to overcome such a legitimacy deficit. The article starts by analysing in more detail the role that the OECD has …

Persistent link: https://www.econbiz.de/10014263735

Ein großer Fortschritt in der internationalen Steuerpolitik : die Ergebnisse des OECD/G20-Projekts Base Erosion and Profit Shifting (BEPS)

Meister, Michael - In: Besteuerung internationaler Unternehmen : Festschrift …, (pp. 237-244). 2016

Persistent link: https://www.econbiz.de/10014576323

The OECD's "action plan" to raise taxes on multinational corporations

Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015

Persistent link: https://www.econbiz.de/10011529006

A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Persistent link: https://www.econbiz.de/10013257990

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de/10013337674

Tax policy and the COVID-19 crisis

Collier, Richard S.; Pirlot, Alice; Vella, John - 2020

Persistent link: https://www.econbiz.de/10013347975

Evaluating the impact of Pillars One and Two

Tandon, Suranjali; Rao, Chetan - 2022

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

Persistent link: https://www.econbiz.de/10013393628

The implications of treaty restrictions of taxing rights on services, especially for developing countries

Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024

Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...

Persistent link: https://www.econbiz.de/10015084372

International corporate taxation and US multinationals' behavior : an integrated approach

Azémar, Céline - 2009

Persistent link: https://www.econbiz.de/10003806177

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