Similar Search Results

Special issue II : Inequality within the International Tax Regime. Introduction

Lind, Yvette - 2020

The papers attached to this working paper issue concern inequality within the international tax regime which results in a broader inclusion of topics. Inequality in itself is a both abstract and diverse concept, even more so when placed in the international tax context. Research concerning such...

Persistent link: https://www.econbiz.de/10012825109

Breaking BEPS : The New International Tax Diplomacy

Grinberg, Itai - 2017

, citizens and legislators around the world have focused on the erosion of the corporate income tax base. In response, in 2012 … the G-20 — the gathering of the leaders of the world's twenty largest economies — launched the “Base Erosion and Profit …

Persistent link: https://www.econbiz.de/10012971134

A Regional Solution for a Transnational Problem? - A Mechanism to Unilaterally Tax Maritime Emissions While Satisfying Extraterritoriality, Tax Competition and Political Constraint...

Heine, Dirk - 2017

currently granted around the world — are inefficient, but that their abolishment requires a unanimous international agreement … an international agreement. The effects of acting without a world-wide agreement are analyzed from an economic …

Persistent link: https://www.econbiz.de/10012972614

What Is Really Wrong with Global Tax Governance and How to Properly Fix It

Diniz Magalhaes, Tarcisio - 2020

, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from … League of Nations and the OECD. Rejecting old and new solutions for a just world tax order, what the author believes is … actually needed is a completely different approach, grounded on contested multilateral practices and diversity of world views …

Persistent link: https://www.econbiz.de/10012850615

Insight : Taxing the Digital Economy - Pillar One Is Not BEPS 2 (Parts I and II)

Eden, Lorraine - 2019

The Unified Approach issued by the OECD Secretariat on Oct 9, 2019, is the OECD's most recent attempt to find international consensus on BEPS Action Item 1, “Taxing the Digital Economy.” Our assessment is that the Pillar One proposals in the Unified Approach suffer from several defects, the...

Persistent link: https://www.econbiz.de/10012859789

Market Infrastructure Regulation and the Financial Transaction Tax

Heber, Caroline - 2014

Based on the sensitivity of the European Financial Markets highlighted by the last financial crisis, the European Union is pushing for reforms of the existing regulatory framework and has also proposed a Financial Transaction Tax. Until now, the European Union has already adopted a Regulation on...

Persistent link: https://www.econbiz.de/10013054478

Survey on International Taxation

Spina, Joel - 2015

Globalization and the increasing trend in reduction of trade barriers have propelled businesses to capture growing …

Persistent link: https://www.econbiz.de/10013023861

It’s Time for Pillar 3 : A Global Excess Profits Tax for COVID-19 and Beyond

Christians, Allison; Diniz Magalhaes, Tarcisio - 2021

The novel coronavirus demands untold amounts of public spending even as it has destroyed untold amounts of economic value, yet the fortunes of some taxpayers will multiply in the process. The authors consider proposals to rebuild revenue coffers using excess profits taxes and argue that, owing...

Persistent link: https://www.econbiz.de/10013217508

EU Carbon Border Adjustments for Imported Products and WTO Law

Englisch, Joachim; Falcao, Tatiana - 2021

legal hurdle that a CBAM would have to take is to ensure compatibility with the world trade law of the WTO.Against this …

Persistent link: https://www.econbiz.de/10013222380

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