Similar Search Results

Advance Pricing Agreements : Shifts in International Tax Policies - How Global Business Processes Force Governance Change Regarding International Income Tax Base Allocation of Multinational Companies

Brem, Markus - 2006

This analysis refers to the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. APAs are a type of non-bureaucratic, cooperative governance that exists between the multinational corporate taxpayer and the...

Persistent link: https://www.econbiz.de/10012783410

Using Tax as an Investment Promotion Tool

Christians, Allison - 2016

This chapter for a forthcoming text on investment promotion explains the concept of “luring with tax”. It first lays out in broad strokes how nation states compete with each other for direct and portfolio investment using their tax systems. It then analyzes whether using the tax system as an...

Persistent link: https://www.econbiz.de/10012988954

Global Trends and Constraints on Tax Policy in the Least Developed Countries

Christians, Allison - 2009

Through decades of tax reform and cross-border collaboration, the world's wealthiest countries have adopted domestic … increasingly rigid parameters for tax policy in the world's poorest countries. While much scholarly attention is devoted to … argues that many of the biggest challenges to taxation faced by the world's poorest countries are a reflection of the …

Persistent link: https://www.econbiz.de/10014205616

Sovereignty, Taxation, and Social Contract

Christians, Allison - 2008

National tax policy is one product of the classic Lockean social contract between individuals and government. But countries are now so economically interdependent that one nation's tax policies can profoundly undermine another's attempts to implement the bargain. This article argues that tax...

Persistent link: https://www.econbiz.de/10014215220

International Tax Law and its Influence on National Tax Systems

Elliffe, Craig - 2021

In this paper it is controversially suggested that international tax law is broader than the traditional view of most academics. In addition to domestic laws that cover cross-border transactions and double taxation agreements (or their multilateral counterparts) there is a special consensus...

Persistent link: https://www.econbiz.de/10013230349

Interest Deductibility and International Taxation in Canada After BEPS Action 4

Duff, David G. - 2020

Among the ways in which multinational enterprises (MNEs) can shift profits from one jurisdiction to another in order to minimize taxes, one of the most simple and widely-employed involves the payment of interest to related parties and third parties. For these reasons, it is not surprising that...

Persistent link: https://www.econbiz.de/10012848705

Breaking BEPS : The New International Tax Diplomacy

Grinberg, Itai - 2017

, citizens and legislators around the world have focused on the erosion of the corporate income tax base. In response, in 2012 … the G-20 — the gathering of the leaders of the world's twenty largest economies — launched the “Base Erosion and Profit …

Persistent link: https://www.econbiz.de/10012971134

Forward Down the Road to Serfdom : International Tax Law as a Means of Central Planning

Morriss, Andrew P. - 2022

revenues, are leading us further down the road Hayek warned against. These initiatives move us from a world in which the …

Persistent link: https://www.econbiz.de/10013321921

Taxing Multinationals : Three Lenses on International Tax Cooperation (Comments on UN Resolution 77/244, Promotion of Inclusive and Effective International Tax Governance at the United Nations)

Eden, Lorraine - 2023

UN Resolution 77/244, adopted by the General Assembly on 30 December 2022, reaffirms earlier commitments by the United Nations to improve international tax cooperation, fight illicit financial flows, and combat aggressive tax avoidance and evasion. The resolution asks that the Secretary-General...

Persistent link: https://www.econbiz.de/10014351431

Global Tax Policy and the Synchronization of Business Cycles

Sly, Nicholas - 2015

Using a 30-year panel of quarterly GDP ﬂuctuations from of a broad set of countries, we demonstrate that the signing of a bilateral tax treaty increases the comovement of treaty partners' business cycles by 1/2 a standard deviation. This effect of ﬁscal policy is as large as the effect of...

Persistent link: https://www.econbiz.de/10013015281