The Resource How countervailing measures could be used to limit strategic tax competition : an international overview

How countervailing measures could be used to limit strategic tax competition : an international overview

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How countervailing measures could be used to limit strategic tax competition : an international overview
Title
How countervailing measures could be used to limit strategic tax competition : an international overview
Creator
Subject
Language
eng
Summary
The paper focuses on possible policy responses that imply forms of multilateral governance to address tax competition that go beyond the current bilateralism of tax treaties. After clarifications on the nature of countervailing measures in the area of direct taxation, the paper develops a discussion of the impacts of tax competition on the global and local level and an inquiry about the shift from value creation to global taxation of multinational enterprises (MNEs), minimum standards for the taxation of MNEs in light of the fact that these entities fragment their tax liabilities across different territorial jurisdictions while their profits are truly planetary. The article then extends to issues of institutional design and develops an analysis of potential avenues for promoting multilateral policies aiming at the establishment of defensive coalitions of Governments again the impacts of tax competition
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 4 ; p. 416-431
http://library.link/vocab/creatorName
Garbarino, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax competition
  • Pigovian tax
  • countervailing duty
  • BEPS
  • aggressive tax planning
Label
How countervailing measures could be used to limit strategic tax competition : an international overview
Instantiates
Publication
Label
How countervailing measures could be used to limit strategic tax competition : an international overview
Publication

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      52.3736660 4.9336932
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