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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 … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …
Persistent link: https://www.econbiz.de/10014278170
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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 … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … require them to give up the right of unilateral tax measures on all out-of-scope companies, meaning they will only be able to …
Persistent link: https://www.econbiz.de/10014278176
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10014278188
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …
Persistent link: https://www.econbiz.de/10014278372
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¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convenció...
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 … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …
Persistent link: https://www.econbiz.de/10014278424
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Illicit financial flows and stolen asset recovery: The Global North must act
Chowdhary, Abdul Muheet; Diasso, Sebastien Babou - 2022
Domestic resource mobilization is essential for developing countries to achieve the Sustainable Development Goals by the deadline of 2030. Concomitantly, Illicit Financial Flows (IFFs), which also lead to asset theft, are major means through which these countries are losing resources. This...
Persistent link: https://www.econbiz.de/10014374383
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Sein oder Nichtsein von Patentboxen in verschiedenen Ländern im Rechtsvergleich des Steuerberaters
Niemitz, Holger - 2020
Steuerrecht ist nationales Recht. Somit kann jede einzelne Nation über steuerrechtliche Regelungen Forschung und Entwicklung fördern und gegebenenfalls Besteuerungssubstrat aus anderen Ländern absaugen. Eine dieser speziellen Regelungen ist die Patentbox Bei der vorliegenden Arbeit handelt es...
Persistent link: https://www.econbiz.de/10012310922
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Digital Taxation in Indonesia
Rebecca, Aicha Grade - 2021
Persistent link: https://www.econbiz.de/10012806774
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Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich: Forschungsvorhaben des Bundesministeriums der Finanzen
Friedrich, Peter; Kaltschütz, Anita; Nam, Chang Woon; … - 2005
In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und den USA geregelt ist. Insbesondere werden...
Persistent link: https://www.econbiz.de/10011698381