Coverart for item
The Resource Tax policy challenges in the 21st century

Tax policy challenges in the 21st century

Label
Tax policy challenges in the 21st century
Title
Tax policy challenges in the 21st century
Contributor
Subject
Language
eng
Summary
This collection of Master's theses aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level. It gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. The theses in this book cover numerous different issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions and give ideas on how to go forward
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Petruzzi, R
  • Spies, K
Series statement
  • Series on international tax law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 86
  • no. 86
http://library.link/vocab/subjectName
  • tax policy
  • tax reform
  • tax system
  • transfer pricing
  • tax evasion
  • tax transparency
  • tax secrecy
  • corporate governance
  • MNE
  • developing countries
  • tax treaty
  • tax avoidance
  • profit shifting
Label
Tax policy challenges in the 21st century
Instantiates
Publication
Contents
  • Trends in global tax reform
  • Kasalovská, N.
  • ; p. 1-25
  • The major players in recent and future tax policy
  • Palmitessa, E.
  • ; p. 27-60
  • Political economy and the process of tax reforms
  • Tobing, G.C.
  • ; p. 61-84
  • Designing a competitive tax system
  • McLord Chekpeche, S.
  • ; p. 85-115
  • Designing VAT systems for the 21st century : neutrality
  • Tutu, R.
  • ; p. 117-137
  • Designing VAT systems for the 21st century : VAT across the border
  • Manara, G.
  • ; p. 139-161
  • Taxation of the financial sector
  • Malli, P.J.
  • ; p. 163-189
  • The role of tax in addressing climate change
  • Schusterreiter, R.
  • ; p. 191-220
  • The interface between tax and regulations in the financial sector
  • Oliva, S.
  • ; p. 221-248
  • Countering illicit activities : the role of the tax administrations
  • Cherifi, L.
  • ; p. 249-272
  • Dispute avoidance and resolution
  • Zaimaj, A.
  • ; p. 273-298
  • Transfer pricing : next steps in the international debate
  • Schröger, M
  • ; p. 299-327
  • Linkage between valuations for transfer pricing, customs and VAT on cross border transactions
  • Jablonska, U.
  • ; p. 329-363
  • Counteracting tax evasion and avoidance (focus on non-compliance by high-net-worth individuals)
  • Baisalbayeva, K.
  • ; p. 365-389
  • Counteracting tax evasion and avoidance (focus on non-compliance by MNEs)
  • Tabakov, L.
  • ; p. 391-422
  • The line between tax secrecy and tax transparency
  • Barrios Altafulla, L.C.
  • ; p. 423-446
  • Extraterritorial taxation in the design of the United States tax policy : citizenship-based taxation and the Foreign Account Tax Compliance Act
  • Holm, A.R.
  • ; p. 447-470
  • Tax coordination versus tax harmonization in the EU
  • Czwalinna, N.
  • ; p. 471-503
  • Taxation, state building and governance in developing countries
  • Pandey, A.
  • ; p. 505-528
  • Tax treaties and developing countries
  • Wangko Ngantung, Y.
  • ; p. 529-551
  • Taxation of BRICS outward investments
  • Nascimento Waldhelm, A.
  • ; p. 553-579
  • Improving the transparency of the operations of MNEs
  • Stojanović, S.
  • ; p. 581-604
  • The linkage between tax compliance and good corporate governance
  • Calzas, G.
  • ; p. 605-630
  • The changing relationship between tax administrations and taxpayers : countries' experience with horizontal monitoring
  • Nunes dos Santos, A.
  • ; p. 631-653
  • The linkage between double tax treaties and government-to-business agreements in the extractive industry
  • Balim
  • ; p. 655-687
  • The use of transfer pricing to shift profits to tax havens by extractive industries MNEs
  • Pathiyil, R.
  • ; p. 689-718
Extent
XXII, 724 p.
Isbn
9783707331295
Label
Tax policy challenges in the 21st century
Publication
Contents
  • Trends in global tax reform
  • Kasalovská, N.
  • ; p. 1-25
  • The major players in recent and future tax policy
  • Palmitessa, E.
  • ; p. 27-60
  • Political economy and the process of tax reforms
  • Tobing, G.C.
  • ; p. 61-84
  • Designing a competitive tax system
  • McLord Chekpeche, S.
  • ; p. 85-115
  • Designing VAT systems for the 21st century : neutrality
  • Tutu, R.
  • ; p. 117-137
  • Designing VAT systems for the 21st century : VAT across the border
  • Manara, G.
  • ; p. 139-161
  • Taxation of the financial sector
  • Malli, P.J.
  • ; p. 163-189
  • The role of tax in addressing climate change
  • Schusterreiter, R.
  • ; p. 191-220
  • The interface between tax and regulations in the financial sector
  • Oliva, S.
  • ; p. 221-248
  • Countering illicit activities : the role of the tax administrations
  • Cherifi, L.
  • ; p. 249-272
  • Dispute avoidance and resolution
  • Zaimaj, A.
  • ; p. 273-298
  • Transfer pricing : next steps in the international debate
  • Schröger, M
  • ; p. 299-327
  • Linkage between valuations for transfer pricing, customs and VAT on cross border transactions
  • Jablonska, U.
  • ; p. 329-363
  • Counteracting tax evasion and avoidance (focus on non-compliance by high-net-worth individuals)
  • Baisalbayeva, K.
  • ; p. 365-389
  • Counteracting tax evasion and avoidance (focus on non-compliance by MNEs)
  • Tabakov, L.
  • ; p. 391-422
  • The line between tax secrecy and tax transparency
  • Barrios Altafulla, L.C.
  • ; p. 423-446
  • Extraterritorial taxation in the design of the United States tax policy : citizenship-based taxation and the Foreign Account Tax Compliance Act
  • Holm, A.R.
  • ; p. 447-470
  • Tax coordination versus tax harmonization in the EU
  • Czwalinna, N.
  • ; p. 471-503
  • Taxation, state building and governance in developing countries
  • Pandey, A.
  • ; p. 505-528
  • Tax treaties and developing countries
  • Wangko Ngantung, Y.
  • ; p. 529-551
  • Taxation of BRICS outward investments
  • Nascimento Waldhelm, A.
  • ; p. 553-579
  • Improving the transparency of the operations of MNEs
  • Stojanović, S.
  • ; p. 581-604
  • The linkage between tax compliance and good corporate governance
  • Calzas, G.
  • ; p. 605-630
  • The changing relationship between tax administrations and taxpayers : countries' experience with horizontal monitoring
  • Nunes dos Santos, A.
  • ; p. 631-653
  • The linkage between double tax treaties and government-to-business agreements in the extractive industry
  • Balim
  • ; p. 655-687
  • The use of transfer pricing to shift profits to tax havens by extractive industries MNEs
  • Pathiyil, R.
  • ; p. 689-718
Extent
XXII, 724 p.
Isbn
9783707331295

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...