The Resource Harnessing the costs of international tax arbitrage

Harnessing the costs of international tax arbitrage

Label
Harnessing the costs of international tax arbitrage
Title
Harnessing the costs of international tax arbitrage
Creator
Subject
Language
eng
Summary
This article contends that the costs of international tax arbitrage can be harnessed to benefit those countries which have not historically benefited from the policies of the world tax regime - i.e. developing countries. Part II of this article summarizes the development of international arbitrage and discusses the underlying policy choices of the domestic and international tax regimes of the United States which have led to the current system. Part III then discusses responses to international tax arbitrage and analyses the criticisms of each in light of the policy choices discussed in part II. Part IV proposes a new methodology for harnessing and directing the costs of international tax arbitrage to promote worldwide development and analyses how such an approach could ultimately transform the current worldwide equilibrium into a more cooperative regime while aiding developing countries in the short term. Part V then applies this framework to a case study of a particular international tax arbitrage transaction, demonstrating the distributional and cooperative benefits of the approach proposed by this article
Citation source
In: Virginia tax review. - Charlottesville. - Vol. 26 (2007), [January] ; p. 555-630
http://library.link/vocab/creatorName
Rosenzweig, A.H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax arbitrage
  • tax policy
  • developing countries
Label
Harnessing the costs of international tax arbitrage
Instantiates
Publication
Label
Harnessing the costs of international tax arbitrage
Publication

Library Locations

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