Coverart for item
The Resource Winning the tax wars : tax competition and cooperation

Winning the tax wars : tax competition and cooperation

Label
Winning the tax wars : tax competition and cooperation
Title
Winning the tax wars : tax competition and cooperation
Contributor
Subject
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
Instantiates
Publication
Extent
xx, 181 p.
Isbn
9789041194633
Isbn Type
(web-pdf)
Label
Winning the tax wars : tax competition and cooperation
Publication
Extent
xx, 181 p.
Isbn
9789041194633
Isbn Type
(web-pdf)

Library Locations

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