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Through decades of tax reform and cross-border collaboration, the world's wealthiest countries have adopted domestic … increasingly rigid parameters for tax policy in the world's poorest countries. While much scholarly attention is devoted to … argues that many of the biggest challenges to taxation faced by the world's poorest countries are a reflection of the …
Persistent link: https://www.econbiz.de/10014205616
In its first term, the Obama administration enacted two pieces of legislation, each designed to protect an increasingly vulnerable income tax base, and each of which had the potential to set a new and unprecedented course for no less than the regulation of the global economy by the nation-state....
Persistent link: https://www.econbiz.de/10014161690
Some countries are undertaking, and others considering, self-examination rules to detect whether proposed tax reforms might have a negative impact on tax policy or economic outcomes in less affluent countries. The impetus for this kind of analysis is a loosely articulated idea that states may...
Persistent link: https://www.econbiz.de/10012947702
impose an extensive third-party monitoring and disclosure regime on financial institutions around the world in an effort to …, is poised instead to impose serious and unjustified harms on people who live around the world as non-resident U …
Persistent link: https://www.econbiz.de/10013034019
French Abstract: Le thème central du livre est celui de la compétition fiscale qui oppose les États à l'échelle internationale. Abordant cet enjeu, Dietsch présente une solution interdisciplinaire au problème qui touche tant l'économie que le droit et la philosophie. Notre recension...
Persistent link: https://www.econbiz.de/10012986851
residence status no matter where in the world they live. Protecting a global taxpayer population from fraud and abuse is an …
Persistent link: https://www.econbiz.de/10013049528
The extent of the information subjected to automatic exchange under the scope of cross border tax administrative cooperation is increasing day by day. Nowadays, financial accounts, non-financial categories (such as changes of domicile, immovable property acquisitions and transfers, value added...
Persistent link: https://www.econbiz.de/10012895924
Tax reform is a constant process in most nations as governments continuously revisit their tax regimes in response to economic, social, and political forces. Domestic legislative processes are the most obvious source of change in the tax system in any independent nation, but international...
Persistent link: https://www.econbiz.de/10014191360
When Congress enacted the Foreign Account Tax Compliance Act in 2010, it made no mention of any internationally-agreed alternative to its enforcement, and Congress has made no authorization since then for the president to override FATCA's statutory provisions by international agreement. Yet due...
Persistent link: https://www.econbiz.de/10013080471
Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange...
Persistent link: https://www.econbiz.de/10013313052