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Tax Activists and the Global Movement for Development Through Transparency

Christians, Allison - 2016

Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives … governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have … sparked a global movement, with groups all over the world seeking progress for development in poor countries by demanding …

Persistent link: https://www.econbiz.de/10013008182

Taxation as a Global Socio-Legal Phenomenon

Christians, Allison; Dean, Steven; Ring, Diane M.; … - 2010

of the increasingly complex relationship between states, markets, and people in a globalized world …

Persistent link: https://www.econbiz.de/10014220649

Strategies for Tax-Efficient Global Philanthropy

Jones, Paula M. - 2004

The current income tax laws do not permit an income tax deduction for contributions to foreign charities. But there are several options for charitably motivated clients to support foreign causes in a tax-efficient manner. These options include the possibility of a tax treaty between the United...

Persistent link: https://www.econbiz.de/10014070904

Using Central Counterparties to Limit Global Financial Crises

Henkel, Christoph - 2020

Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...

Persistent link: https://www.econbiz.de/10014101938

Citizenship and Denizenship in the International Tax Context in an Era of Global Economy

Shanan, Tamir; Narotzki, Doron - 2023

nationalism and may seem to contradict the globalization trend that is based on the concept of cosmopolitanism, the increase of …

Persistent link: https://www.econbiz.de/10014359151

Automatic Information Exchange Versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

Cavelti, Luzius U. - 2023

, the increasing influence of globalization and digitalization on domestic tax systems has made improved international …

Persistent link: https://www.econbiz.de/10014263371

How May the United States Leverage its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick P...

Byrnes, William - 2017

Professor William Byrnes examines whether it is prudent for taxpayers to trust the governments of the 117 countries that scored a fifty or below on Transparency International's corruption index. The complete information system invoked by the Foreign Account Tax Compliance Act (FATCA) encourages,...

Persistent link: https://www.econbiz.de/10012963094

Regulating Tax Preparers : A Global Problem for the IRS

Christians, Allison - 2014

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

Customs Administration, Laws and Procedures in Zimbabwe

Bonga, Wellington Garikai - 2014

Customs procedures have attracted attention of many nowadays, as there is increased trade among nations. Countries have designed laws and procedures as to the treatment of various traded goods. Countries have entered into various trade agreements and some have formed customs unions, just to...

Persistent link: https://www.econbiz.de/10013052769

Mission Impossible : Extraterritorial Taxation and the IRS

Snyder, Laura; Alpert, Karen; Richardson, John - 2021

The uniquely American definition of “tax residency,” which includes the imposition of worldwide taxation on the tax residents of other countries, has delegated to the IRS the job of implementing three separate and distinct tax systems: residence, source, and extraterritorial. Through its...

Persistent link: https://www.econbiz.de/10013232705