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Impact of Globalisation on Tax Administration

D'Ascenzo, Michael - 2017

Ten days ago I returned from the third meeting of the OECD's Forum on Tax Administration in Korea. Thirty-five economies agreed to work together to address the significant and growing problem of international non-compliance with national tax requirements.Four areas were identified to intensify...

Persistent link: https://www.econbiz.de/10012941408

Is globalization sustainable without a more coherent set of international rules?

Depayre, Gérard - In: Opportunities and obligations : new perspectives on …, (pp. 79-87). 2009

Persistent link: https://www.econbiz.de/10003897055

The world economy : where to after the pandemic? : rethinking global cooperation

Stiglitz, Joseph E. - In: Journal of policy modeling : JPMOD ; a social science … 44 (2022) 4, pp. 812-819

Persistent link: https://www.econbiz.de/10013484976

Taxation and economic incentives on health-related commodities : alcohol, tobacco and food

Sassi, Franco; Belloni, Annalisa; Capobianco, Chiara; … - 2014

This chapter provides a detailed analysis of the economic, legal and public policy rationales for the application of taxes and other fiscal measures on health-related commodities. The motivation for such taxes has been more often linked to the fiscal revenues generated than to their potential...

Persistent link: https://www.econbiz.de/10010499783

‘God Save the Brexit’ : Tax Implications of Leave Vote

Ambagtsheer-Pakarinen, Laura - 2020

This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...

Persistent link: https://www.econbiz.de/10012829042

Rethinking Tax for the Digital Economy After COVID-19

Diniz Magalhaes, Tarcisio - 2020

Before COVID-19 arrived, policymakers from around the world were busy working on the makings of a new global tax … consensus to reflect structural changes in the world economy as a result of the rise of digitalization. COVID-19 disrupted this … contemporary context for excess profits taxes is fundamentally global today, in a way that excess profit taxation during the world …

Persistent link: https://www.econbiz.de/10012830027

The Impact of the Right to a Fair Trial on Tax Evidence : An EU Analysis

Bizioli, Gianluigi - 2012

Persistent link: https://www.econbiz.de/10013110119

Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal

Pinto Nogueira, João Félix - 2021

This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...

Persistent link: https://www.econbiz.de/10013247781

Winners and Losers : the OECD's Economic Impact Assessment of Pillar One

Eden, Lorraine - 2021

The OECD’s Pillar One Blueprint, released on 12 October 2020, proposes to redistribute the taxable income of multinational enterprises (MNEs) away from jurisdictions that are home and host to MNEs to the markets where MNE products are sold. This article examines the OECD’s Economic Impact...

Persistent link: https://www.econbiz.de/10013248927

A Common Corporate Tax Base for Europe : An Impact Assessment of the Draft Council Directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2023

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on 16 March 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

Persistent link: https://www.econbiz.de/10014263794

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