This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It …

In their discussions on corporate income tax systems the International Organizations OECD, UN, IMF and World Bank …

Added Tax (VAT), is a key area for strengthening international cooperation because of its critical role in financing the … effectively addressed by treaties than by unilateral state actions. Secondly, unlike income tax treaties, VAT treaties would …

Recent times have seen growing calls for considerations of justice to be given a greater role in international tax law … terms of both principle and practice. This article asks whether it is the task of international tax law at all to implement …

The G-7 countries’ recent accord on a global minimum corporate tax has been proclaimed a breakthrough in international … tax cooperation: at the least, it is expected to spur international tax negotiations at unprecedented scales. Yet these … the same subject just by changing forums. Third, the G7’s proposed global minimum tax purportedly aims to end corporate …

Recent times have seen growing calls for considerations of justice to be given a greater role in international tax law … terms of both principle and practice. This article asks whether it is the task of international tax law at all to implement …

) to impose new international tax rules through a variety of initiatives aimed at increasing their share of global tax … revenues, are leading us further down the road Hayek warned against. These initiatives move us from a world in which the … complicated tax issues raised by cross-border transactions and entities is resolved through a complex web of bilateral tax …

expects little substantive change in tax treaties. The challenges to the dominance of the OECD and the richest countries would … likely be assuaged with marginal concessions, most or all of which not affecting tax treaties. Yet, the article sees a silver … standardization of transfer pricing reporting will have the most meaningful impact on tax treaties, their content, and the future of …