The Resource A proposal to create a World Tax Organisation

A proposal to create a World Tax Organisation

Label
A proposal to create a World Tax Organisation
Title
A proposal to create a World Tax Organisation
Creator
Subject
Language
eng
Summary
Many businesses have ceased to have a distinct national identity in an economic sense and have become global and multinational in both their attitudes and operations. This process has been assisted by the relaxation of many government policies that have traditionally inhibited cross-border transactions, thereby allowing trade to become truly international. Given that trade can now occur and businesses may operate on a global basis, this suggests that an international approach should be taken, not only to govern trade regulation, but also in the area of taxation policy. However, currently no international body like the World Trade Organisation exists for tax matters. The main proposal of the article is that consideration should be given to the establishment of a World Tax Organisation. The article reviews and evaluates the effectiveness and limitations of current international efforts to secure international cooperation in tax policy. The article then considers the mandate, scope and role that a World Tax Organisation could assume. This is followed by an analysis of the feasibility of establishing such an organisation and the final section of the article draws conclusions
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 9 (2003), no. 2 ; p. 145-160
http://library.link/vocab/creatorName
Pinto, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • tax policy
  • fiscal sovereignty
  • OECD
  • harmful tax competition
  • collection of tax
  • multilateral tax treaty
Label
A proposal to create a World Tax Organisation
Instantiates
Publication
Label
A proposal to create a World Tax Organisation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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