Similar Search Results

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

Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance

Neubig, Thomas S. - 2018

sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy …

Persistent link: https://www.econbiz.de/10012907655

The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries

Kohlhase, Saskia - 2020

Under a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage...

Persistent link: https://www.econbiz.de/10012855314

The Merits of Tax Competition in a Globalized Economy

Elkins, David - 2016

Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...

Persistent link: https://www.econbiz.de/10012992551

Corruption, Taxes and Compliance

Baum, Anja - 2018

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...

Persistent link: https://www.econbiz.de/10012929954

International Taxation and Luxembourg's Economy

De Mooij, Ruud A.; Prihardini, Dinar; Pflugbeil, Antje; … - 2021

Luxembourg receives ample investment from multinational corporations, in part due to some attractive features in its international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and/or intra-group financing activities. While...

Persistent link: https://www.econbiz.de/10013250063

Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Navarro, Aitor - 2022

The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the...

Persistent link: https://www.econbiz.de/10013289054

World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership

Oei, Shu-Yi - 2021

cooperation. World polity theory appears to be an obvious theoretical fit for conceptualizing this new order, which has been … spearheaded by the OECD and G20. But what are the pathways by which this new “world tax polity” has emerged? Using event history … countries come to join the BEPS Inclusive Framework? World polity theory posits that the new multilateral Inclusive Framework …

Persistent link: https://www.econbiz.de/10013210822

Country-by-country reporting : tension between transparency and tax planning

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017

parties have called for more transparency in financial reporting, especially by means of a Country-by-Country Reporting (CbCR …

Persistent link: https://www.econbiz.de/10011594822

Interest Deductibility and International Taxation in Canada After BEPS Action 4

Duff, David G. - 2020

Among the ways in which multinational enterprises (MNEs) can shift profits from one jurisdiction to another in order to minimize taxes, one of the most simple and widely-employed involves the payment of interest to related parties and third parties. For these reasons, it is not surprising that...

Persistent link: https://www.econbiz.de/10012848705