Coverart for item
The Resource Inclusive global tax governance in the post-BEPS era

Inclusive global tax governance in the post-BEPS era

Label
Inclusive global tax governance in the post-BEPS era
Title
Inclusive global tax governance in the post-BEPS era
Creator
Subject
Language
  • eng
  • eng
Summary
After the 2008 global financial crisis, the international tax policy landscape drastically changed. The OECD was able to exploit the political pressure on the G20 to develop a timely response to the crisis and, together, these organizations took the lead in the much-needed income tax reform process that is still ongoing. Income tax rules are not only under great pressure internationally because big multinationals and rich individuals are able to avoid and evade paying taxes, but also because developing countries did not have a voice in the establishment of international tax norms and rules. Accordingly, the effectiveness and legitimacy of the international tax regime can be questioned. This thesis addresses these issues by answering the question: Which institutional changes should be made to global tax governance to achieve an effective and legitimate international tax regime? In order to answer this research question, the author adopts a two-step approach. As a first step, the effectiveness and legitimacy of the international tax regime are evaluated in order to determine which changes to international tax relations are necessary to make the international tax regime more effective and legitimate. As a second step, the current global tax governance model is evaluated by analysing the institutional arrangements of the European Union, G20, OECD, United Nations and International Monetary Fund, and by carrying out a case study into the BEPS reform process. The findings of these two steps are brought together to put forward recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime. The author takes an interdisciplinary approach, connecting the fields of international tax law and international relations. Not only are concepts from international relations, such as sovereignty and the international regime, applied to international taxation, but theories of international relations, such as neoliberal institutionalism and constructivism, are also applied to understand international income tax relations. This is done in an accessible way to make sure that persons not trained in political science are able to understand them
http://library.link/vocab/creatorName
Kingma, S
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
56
http://library.link/vocab/subjectName
  • BEPS
  • corporate governance
  • globalization
  • tax sovereignty
  • European Union
  • State aid
  • VAT
  • GST
  • EU Directive
  • tax transparency
  • exchange of information
  • OECD
  • OECD Model
  • Mutual Administrative Assistance Convention
  • harmful tax competition
  • BEPS Project (OECD)
  • Inclusive Framework (OECD)
  • United Nations
  • UN Model
  • developing countries
  • IMF
Label
Inclusive global tax governance in the post-BEPS era
Instantiates
Publication
Extent
xx, 544 p.
Isbn
9789087226572
Isbn Type
(eBook, ePub)
Note
20210129
Label
Inclusive global tax governance in the post-BEPS era
Publication
Extent
xx, 544 p.
Isbn
9789087226572
Isbn Type
(eBook, ePub)
Note
20210129

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...