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Introduction: the last battleground of globalization

Cockfield, Arthur J. - In: Globalization and its tax discontents : tax policy and …, (pp. 3-17). 2010

Persistent link: https://www.econbiz.de/10008810841

Tax treaty policy

Lang, Michael - In: National tax policy in Europe : to be or not to be? ; …, (pp. 191-212). 2007

Persistent link: https://www.econbiz.de/10014559644

International Tax Competition : The Last Battleground of Globalization

Cockfield, Arthur J. - 2011

Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...

Persistent link: https://www.econbiz.de/10014177429

Introduction : The Last Battleground of Globalization

Cockfield, Arthur J. - 2010

Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade has become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to the flow of...

Persistent link: https://www.econbiz.de/10014192113

Mismatches in Tax Outcomes in the Light of BEPS Actions 2 and 5

Mechtler, Lukas; Wong Siu Ching, Cindy - 2016

At present, the fight against tax evasion, currently often referred to as base erosion and profit shifting (BEPS), has … for BEPS outcomes. Against this background, the purpose of this article is to critically assess the impact of the measures … presented under BEPS Actions 2 and 5 on the existing mismatches thereby focusing on the question whether these proposals are …

Persistent link: https://www.econbiz.de/10014124667

The rise of the value-added tax

James, Kathryn - 2015

than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant …

Persistent link: https://www.econbiz.de/10013412271

International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors

OECD - 2023

This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda...

Persistent link: https://www.econbiz.de/10014435784

Taxing Foreign Direct Investment in a Non-Cooperative Setting : Contributions by Alex Easson

Cockfield, Arthur J. - 2012

This chapter reviews contributions by the late Alex Easson to the ongoing debate regarding optimal tax laws and policies for foreign direct investment. A theme running through many of Easson's works is that, to discern this optimal policy with respect to taxing foreign direct investment in a...

Persistent link: https://www.econbiz.de/10014165755

Are global taxes feasible?

Bird, Richard M. - 2017

Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … better world that global tax proponents presumably wish to achieve …

Persistent link: https://www.econbiz.de/10011721677

Illicit financial flows and stolen asset recovery : the Global North must act

Chowdhary, Abdul Muheet; Diasso, Sebastien Babou - 2022

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

Persistent link: https://www.econbiz.de/10013469603