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The Resource BRICS and the emergence of international tax coordination

BRICS and the emergence of international tax coordination

Contributor
Summary
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 provides 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
Language
eng
Work
Publication
Extent
xx, 523 p.
Contents
  • Introduction
  • Pistone, P.
  • Brauner, Y.
  • ; p. 3-14
  • BRICS: theoretical framework and the potential of cooperation
  • Dagan, T.
  • ; p. 15-32
  • A perspective of supra-nationality in tax law
  • Avi-Yonah, R.S.
  • ; p. 33-38
  • Brazil
  • Schoueri, L.E.
  • ; p. 41-80
  • Russia
  • Vinnitskiy, D.V.
  • ; p. 81-114
  • India
  • Sengupta, D.P.
  • ; p. 115-179
  • China tax treaty and policy : development and updates
  • Hu, T.
  • Li, N.
  • ; p. 181- 229
  • South Africa
  • Hattingh, J.
  • ; p. 231-270
  • Turkey
  • Yalti, B.
  • ; p. 271-313
  • Nigeria
  • Obuoforibo, B.R.
  • ; p. 315-325
  • The international tax policy of the least developed countries : the case of the partner states and the East African community - Burundi, Kenya, Rwanda, Tanzania and Uganda
  • Dubut, T.
  • ; p. 327-349
  • The BRICS: an overall perspective
  • Owens, J.
  • ; p. 353-365
  • Current trends in balancing residence and source taxation
  • Vann, R.
  • ; p. 367-392
  • Impact of the position of the BRICS on the UN Model Convention
  • García Prats, F.A.
  • ; p. 393-419
  • The BRICS countries in the context of the work on the UN Model
  • Goede, J.J.P. de
  • ; p. 421-446
  • International tax policy : the counter-story presented by the BRICS
  • Brooks, K.
  • ; p. 447-467
  • Institutional aspects
  • Ring, D.M.
  • ; p. 469-493
  • The BRICS and the future of international taxation
  • Brauner, Y.
  • Pistone, P.
  • ; p. 495-517
Isbn
9789087223045
Instance
Label
BRICS and the emergence of international tax coordination
Title
BRICS and the emergence of international tax coordination
Contributor
Subject
Language
eng
Summary
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 provides 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Brauner, Y
  • Pistone, P
http://library.link/vocab/subjectName
  • OECD Model
  • developing countries
  • tax policy
  • harmonization of tax
  • tax treaty
  • international tax law
  • UN Model
  • residence principle of taxation
  • source principle of taxation
Label
BRICS and the emergence of international tax coordination
Instantiates
Publication
Contents
  • Introduction
  • Pistone, P.
  • Brauner, Y.
  • ; p. 3-14
  • BRICS: theoretical framework and the potential of cooperation
  • Dagan, T.
  • ; p. 15-32
  • A perspective of supra-nationality in tax law
  • Avi-Yonah, R.S.
  • ; p. 33-38
  • Brazil
  • Schoueri, L.E.
  • ; p. 41-80
  • Russia
  • Vinnitskiy, D.V.
  • ; p. 81-114
  • India
  • Sengupta, D.P.
  • ; p. 115-179
  • China tax treaty and policy : development and updates
  • Hu, T.
  • Li, N.
  • ; p. 181- 229
  • South Africa
  • Hattingh, J.
  • ; p. 231-270
  • Turkey
  • Yalti, B.
  • ; p. 271-313
  • Nigeria
  • Obuoforibo, B.R.
  • ; p. 315-325
  • The international tax policy of the least developed countries : the case of the partner states and the East African community - Burundi, Kenya, Rwanda, Tanzania and Uganda
  • Dubut, T.
  • ; p. 327-349
  • The BRICS: an overall perspective
  • Owens, J.
  • ; p. 353-365
  • Current trends in balancing residence and source taxation
  • Vann, R.
  • ; p. 367-392
  • Impact of the position of the BRICS on the UN Model Convention
  • García Prats, F.A.
  • ; p. 393-419
  • The BRICS countries in the context of the work on the UN Model
  • Goede, J.J.P. de
  • ; p. 421-446
  • International tax policy : the counter-story presented by the BRICS
  • Brooks, K.
  • ; p. 447-467
  • Institutional aspects
  • Ring, D.M.
  • ; p. 469-493
  • The BRICS and the future of international taxation
  • Brauner, Y.
  • Pistone, P.
  • ; p. 495-517
Extent
xx, 523 p.
Isbn
9789087223045
Isbn Type
(print)
Label
BRICS and the emergence of international tax coordination
Publication
Contents
  • Introduction
  • Pistone, P.
  • Brauner, Y.
  • ; p. 3-14
  • BRICS: theoretical framework and the potential of cooperation
  • Dagan, T.
  • ; p. 15-32
  • A perspective of supra-nationality in tax law
  • Avi-Yonah, R.S.
  • ; p. 33-38
  • Brazil
  • Schoueri, L.E.
  • ; p. 41-80
  • Russia
  • Vinnitskiy, D.V.
  • ; p. 81-114
  • India
  • Sengupta, D.P.
  • ; p. 115-179
  • China tax treaty and policy : development and updates
  • Hu, T.
  • Li, N.
  • ; p. 181- 229
  • South Africa
  • Hattingh, J.
  • ; p. 231-270
  • Turkey
  • Yalti, B.
  • ; p. 271-313
  • Nigeria
  • Obuoforibo, B.R.
  • ; p. 315-325
  • The international tax policy of the least developed countries : the case of the partner states and the East African community - Burundi, Kenya, Rwanda, Tanzania and Uganda
  • Dubut, T.
  • ; p. 327-349
  • The BRICS: an overall perspective
  • Owens, J.
  • ; p. 353-365
  • Current trends in balancing residence and source taxation
  • Vann, R.
  • ; p. 367-392
  • Impact of the position of the BRICS on the UN Model Convention
  • García Prats, F.A.
  • ; p. 393-419
  • The BRICS countries in the context of the work on the UN Model
  • Goede, J.J.P. de
  • ; p. 421-446
  • International tax policy : the counter-story presented by the BRICS
  • Brooks, K.
  • ; p. 447-467
  • Institutional aspects
  • Ring, D.M.
  • ; p. 469-493
  • The BRICS and the future of international taxation
  • Brauner, Y.
  • Pistone, P.
  • ; p. 495-517
Extent
xx, 523 p.
Isbn
9789087223045
Isbn Type
(print)

Subject

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