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When Global Tax Reform Meets International Trade Rules : An Inquiry into the Intersection of the GATS and the BEPS Package

Zhang, Weiwei - 2017

Persistent link: https://www.econbiz.de/10012959338

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

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

Forward Down the Road to Serfdom : International Tax Law as a Means of Central Planning

Morriss, Andrew P. - 2022

revenues, are leading us further down the road Hayek warned against. These initiatives move us from a world in which the …

Persistent link: https://www.econbiz.de/10013321921

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

Cavelti, Luzius U. - 2023

Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation inevitable. At the crux of the matter is a...

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

The Single Tax Principle : Fiction or Reality in a Non-Comprehensive International Tax Regime?

Gil Garcia, Elizabeth - 2023

It is possible to talk about an international tax regime taking into account the international regime theory developed in the framework of international relations. As this is defined as a set of rules and principles that regulate the international tax arena, this contribution analyses if the...

Persistent link: https://www.econbiz.de/10014263744

Back to Grass Roots : The Arm's Length Standard, Comparability and Transparency : Some Perspectives from the Emerging World

Turina, Alessandro - 2023

pricing, espousing the perspective of the "emerging world". Despite many calls to fundamental reform and the reconsideration … of experiences from the "emerging world" is in line with the key perspective of this article - namely, addressing the … transfer pricing challenges of a multiform constituency of world economies. However, the article is meant to stimulate a debate …

Persistent link: https://www.econbiz.de/10014263752

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

Magalhães, Tarcisio Diniz - 2023

, 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/10014263754

The Right to Be Informed : The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations

Weffe, Carlos E. - 2023

This paper intends to identify the similarities and differences between the standards of protection of the taxpayer and the defendant in criminal proceedings, determining whether there is any common ground for building and/or interpreting those standards in order to improve people's...

Persistent link: https://www.econbiz.de/10014263765

Multinational Firm Theory and International Tax Law : Seeking Coherence

Tavares, Romero J. S. - 2023

This study provides an interdisciplinary analysis of firm theory and international tax law, applied within a framework of hypothetical illustrations of prototypical multinational enterprises. The study finds that the construct and interpretation of different norms of international tax law...

Persistent link: https://www.econbiz.de/10014263775