The Resource Winning the tax wars : tax competition and cooperation
Winning the tax wars : tax competition and cooperation
Resource Information
The item Winning the tax wars : tax competition and cooperation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Winning the tax wars : tax competition and cooperation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of profits have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-profit organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: - electronic commerce and electronic money; - transfer pricing; - derivatives and hedge funds; - protecting tax whistle-blowers; - offshore tax investigations; - possibility of an international tax court; - impact of tax competition on developing countries; - carbon pricing; - tobacco taxation; - effective taxation of the ultra-wealthy and their financial capital. The chapters include details of country experiences and results
- Language
- eng
- Extent
- xx, 181 p.
- Isbn
- 9789041194633
- Label
- Winning the tax wars : tax competition and cooperation
- Title
- Winning the tax wars : tax competition and cooperation
- Language
- eng
- Summary
- Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of profits have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-profit organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: - electronic commerce and electronic money; - transfer pricing; - derivatives and hedge funds; - protecting tax whistle-blowers; - offshore tax investigations; - possibility of an international tax court; - impact of tax competition on developing countries; - carbon pricing; - tobacco taxation; - effective taxation of the ultra-wealthy and their financial capital. The chapters include details of country experiences and results
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Alepin, B
- Moreno-Dodson, B
- Otis, L
- Series statement
- Series on International Taxation
- Series volume
- 62
- http://library.link/vocab/subjectName
-
- tax competition
- developing countries
- e-commerce
- transfer pricing
- hedge fund
- investigation
- dispute resolution
- energy tax
- tobacco tax
- wealth tax
- high net worth individual
- Label
- Winning the tax wars : tax competition and cooperation
- Extent
- xx, 181 p.
- Isbn
- 9789041194633
- Isbn Type
- (web-pdf)
- Label
- Winning the tax wars : tax competition and cooperation
- Extent
- xx, 181 p.
- Isbn
- 9789041194633
- Isbn Type
- (web-pdf)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Winning-the-tax-wars--tax-competition-and/u9_rkXP_MT4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Winning-the-tax-wars--tax-competition-and/u9_rkXP_MT4/">Winning the tax wars : tax competition and cooperation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
