Book Description
This book reveals the missing international tax history of how the UN was ousted from global international tax policy making by developed countries.
Author : Nikki J. Teo
Publisher : Cambridge University Press
Page : 493 pages
File Size : 25,40 MB
Release : 2023-03-23
Category : Law
ISBN : 1009180460
This book reveals the missing international tax history of how the UN was ousted from global international tax policy making by developed countries.
Author : Richard Eccleston
Publisher : Edward Elgar Publishing
Page : 201 pages
File Size : 15,37 MB
Release : 2013-01-01
Category : Law
ISBN : 1849805989
ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.
Author : Nikki J. Teo
Publisher : Cambridge University Press
Page : 493 pages
File Size : 19,88 MB
Release : 2023-03-31
Category : Law
ISBN : 1009190091
The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.
Author : Thomas Pogge
Publisher : Oxford University Press
Page : 383 pages
File Size : 27,29 MB
Release : 2016-02-04
Category : Business & Economics
ISBN : 019103861X
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Author : Assaf Razin
Publisher : University of Chicago Press
Page : 456 pages
File Size : 43,43 MB
Release : 2008-04-15
Category : Business & Economics
ISBN : 0226705889
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Author : Colin Read
Publisher : Elsevier
Page : 391 pages
File Size : 47,87 MB
Release : 2007-04-13
Category : Business & Economics
ISBN : 0750683716
Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Author : Craig Elliffe
Publisher : Edward Elgar Publishing
Page : 325 pages
File Size : 35,86 MB
Release : 2023-12-11
Category : Law
ISBN : 180088902X
In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
Author :
Publisher :
Page : 440 pages
File Size : 15,17 MB
Release : 2017
Category :
ISBN :
This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS.
Author : United Nations. Economic and Social Council. Committee for Development Policy
Publisher :
Page : 0 pages
File Size : 15,29 MB
Release : 2014
Category : Political Science
ISBN : 9789211046892
The Committee for Development Policy is a subsidiary body of the United Nations Economic and Social Council. It provides inputs and independent advice to the Council on emerging cross-sectoral development issues and on international cooperation for development, focusing on medium- and long-term aspects. The Committee is also responsible for reviewing the status of least developed countries (tLDCs) and for monitoring their progress after graduation from the category.
Author : Department of Economic & Social Affairs
Publisher : United Nations Publications
Page : 295 pages
File Size : 35,5 MB
Release : 2008
Category : Business & Economics
ISBN : 9789211045871
This book presents an overview of the key debates that took place during the Economic and Social Council meetings at the 2007 High-level Segment, at which ECOSOC organized its first biennial Development Cooperation Forum. The discussions also revolved around the theme of the second Annual Ministerial Review, "Implementing the internationally agreed goals and commitments in regard to sustainable development."--P. 4 of cover.