The Resource International tax in the time of COVID-19

International tax in the time of COVID-19

Label
International tax in the time of COVID-19
Title
International tax in the time of COVID-19
Creator
Subject
Language
  • eng
  • eng
Summary
This article considers some of the potential consequences for international taxation of the Covid-19 pandemic and the economic recession. It considers tax measures that states may wish to take, as well as the impact on the institutional structure of international taxation and the way in which we do international taxation. It considers the introduction of excess profit taxes and progressive wealth taxes, as well as changes to the OECD agenda. Finally, it considers whether some of the new ways of working developed during lock-down will have long-term implications for international taxation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 8/9 ; p. 805-813
http://library.link/vocab/creatorName
Baker, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • COVID-19 pandemic
  • international taxation
  • excess profits tax
  • windfall profits tax
  • wealth tax
  • developing countries
Label
International tax in the time of COVID-19
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/INTERTAX/8-9_805-813.pdf
Publication
Note
20200813

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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