Coverart for item
The Resource Tax sovereignty in the BEPS era

Tax sovereignty in the BEPS era

Label
Tax sovereignty in the BEPS era
Title
Tax sovereignty in the BEPS era
Contributor
Subject
Language
  • eng
  • eng
Summary
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD's Base Erosion and Profit Shifting (BEPS) initiative, although a major step in the right direction, is insufficient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post-BEPS world
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Rocha, S.A
  • Christians, A
Series statement
Series on International Taxation
Series volume
60
http://library.link/vocab/subjectName
  • tax sovereignty
  • BEPS
  • digital economy
  • CbCR
  • tax transparency
Label
Tax sovereignty in the BEPS era
Instantiates
Publication
Contents
  • Chapter 1: BEPS and the power in tax
  • Christian, A.
  • ; p. 3-27
  • Chapter 2: Tax sovereignty and digital economy in post-BEPs times
  • Tomazela Santos, R.
  • Roch, S.A.
  • ; p. 29-46
  • Chapter 3: Justification and implementation of the international allocation of taxing rights : can we take one thing at a time?
  • Schoueri, L.E.
  • Galendi, R.A. (Jr)
  • ; p. 47-72
  • Chapter 4: An essay on BEPS, sovereignty, and taxation
  • Brauner, Y.
  • ; p. 73-93
  • Chapter 5: Evaluating BEPS
  • Avi-Yonah, R.S.
  • Xu, H.
  • ; p. 97-124
  • Chapter 6: Jurisdictional excesses in BEPS' times : national appropriation of an enhanced global tax basis
  • Teijeiro, G.O.
  • ; p. 125-141
  • Chapter 7: Taxing the consumption of digital goods
  • Bal, A.
  • ; p. 143-162
  • Chapter 8: The birth of a new international tax framework and the role of developing countries
  • Quiñones, N.
  • ; p. 165-177
  • Chapter 9: The other side of BEPS : "imperial taxation" and "international tax imperialism"
  • Rocha, S.A.
  • ; p. 179-200
  • Chapter 10: Country-by-country over-reporting? National sovereignty, international tax transparency, and the inclusive framework on BEPS
  • Tavares, R.J.S.
  • ; p. 201-242
  • Chapter 11: How are we doing with BEPS recommendations in the EU?
  • Balco, T.
  • Yeroshenko, X.
  • ; p. 243-278
  • Chapter 12: U.S. tax sovereignty and the BEPS project
  • Kaye, T.A.
  • ; p. 279-291
Extent
xxv, 303 p.
Isbn
9789041167088
Isbn Type
(e-Book)
Note
20180104
Label
Tax sovereignty in the BEPS era
Publication
Contents
  • Chapter 1: BEPS and the power in tax
  • Christian, A.
  • ; p. 3-27
  • Chapter 2: Tax sovereignty and digital economy in post-BEPs times
  • Tomazela Santos, R.
  • Roch, S.A.
  • ; p. 29-46
  • Chapter 3: Justification and implementation of the international allocation of taxing rights : can we take one thing at a time?
  • Schoueri, L.E.
  • Galendi, R.A. (Jr)
  • ; p. 47-72
  • Chapter 4: An essay on BEPS, sovereignty, and taxation
  • Brauner, Y.
  • ; p. 73-93
  • Chapter 5: Evaluating BEPS
  • Avi-Yonah, R.S.
  • Xu, H.
  • ; p. 97-124
  • Chapter 6: Jurisdictional excesses in BEPS' times : national appropriation of an enhanced global tax basis
  • Teijeiro, G.O.
  • ; p. 125-141
  • Chapter 7: Taxing the consumption of digital goods
  • Bal, A.
  • ; p. 143-162
  • Chapter 8: The birth of a new international tax framework and the role of developing countries
  • Quiñones, N.
  • ; p. 165-177
  • Chapter 9: The other side of BEPS : "imperial taxation" and "international tax imperialism"
  • Rocha, S.A.
  • ; p. 179-200
  • Chapter 10: Country-by-country over-reporting? National sovereignty, international tax transparency, and the inclusive framework on BEPS
  • Tavares, R.J.S.
  • ; p. 201-242
  • Chapter 11: How are we doing with BEPS recommendations in the EU?
  • Balco, T.
  • Yeroshenko, X.
  • ; p. 243-278
  • Chapter 12: U.S. tax sovereignty and the BEPS project
  • Kaye, T.A.
  • ; p. 279-291
Extent
xxv, 303 p.
Isbn
9789041167088
Isbn Type
(e-Book)
Note
20180104

Library Locations

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