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Recent reforms of tax systems in the EU : good and bad news

Garnier, Gaelle (contributor) - European Commission / Directorate General for Taxation …; …

Persistent link: https://www.econbiz.de/10010343058

A wind of change? : reforms of tax systems since the launch of Europe 2020

Garnier, Gaelle - 2014

Persistent link: https://www.econbiz.de/10010478772

Taxation in the Age of Smart Contracts : The CryptoKitty Conundrum

Christians, Allison - 2020

Smart contracts are the latest twist on automated programming. Their tax implications are still emergent: regulators may seek to fight, join, or try to dominate the market for virtual assets in direct competition with the ambitions of private law orders. This paper reviews the technology to date...

Persistent link: https://www.econbiz.de/10012837605

Globalization, Tax Competition and the Future of Tax Systems

Tanzi, Vito - 2006

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition

Persistent link: https://www.econbiz.de/10012781971

The Trouble with Tax Competition : From Practice to Theory

Faulhaber, Lilian V. - 2019

Over the past few years, policymakers have argued that everything from Apple's Irish tax deal to patent boxes to the LuxLeaks tax rulings represent “harmful tax competition.” Despite the ubiquity of this term, however, there is no internationally accepted definition of so-called harmful tax...

Persistent link: https://www.econbiz.de/10012902342

Unilateralism, Bilateralism, and Multilateralism in International Taxation

Fuchi, Keigo - 2019

We have several kinds of measures for mitigating or eliminating international double taxation and stimulating international trade. Some of them are unilateral, the others are bilateral, and still others are multilateral. A natural question here: why we have all these measures? The answer lies in...

Persistent link: https://www.econbiz.de/10012898985

GloBE and EU Law : Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market

Pinto Nogueira, João Félix - 2020

This article examines the compatibility of the OECD's proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns...

Persistent link: https://www.econbiz.de/10012826846

The Interpretation of Plurilingual Tax Treaties : Routine Interpretation — A Refutation

Resch, Richard Xenophon - 2020

Based on an analysis of 3,844 tax treaties, the Vienna Convention on the Law of Treaties and its Commentaries (VCLT), and case law of various domestic and international courts.The current orthodoxy maintains that courts are not required to compare all language texts of a plurilingual treaty but...

Persistent link: https://www.econbiz.de/10012850635

Offshore Financial Centers in the Caribbean : An Overview

Brei, Michael - 2014

This paper investigates offshore financial centers in the Caribbean from the perspective of offshore economies, onshore … funds that has been transferred from the major banking systems to offshore financial centers located in the Caribbean and … vice versa. We highlight that Caribbean offshore financial centers have been predominantly used by persons, resident in the …

Persistent link: https://www.econbiz.de/10013059270

Introducing an Advance Tax Ruling (ATR) Regime : Design Considerations for Achieving Certainty and Transparency

Waerzeggers, Christophe - 2016

Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries....

Persistent link: https://www.econbiz.de/10012984282

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