Tax Sovereignty in the Beps Era Contributor(s): Rocha, Sergio André (Author), Christians, Allison (Author) |
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ISBN: 9041167072 ISBN-13: 9789041167071 Publisher: Kluwer Law International OUR PRICE: $158.40 Product Type: Hardcover - Other Formats Published: June 2017 |
Additional Information |
BISAC Categories: - Law | Taxation - Law | International |
Series: International Taxation |
Physical Information: 0.9" H x 6.3" W x 9.6" (1.45 lbs) 336 pages |
Descriptions, Reviews, Etc. |
Publisher Description: Series on International Taxation Volume 60 Tax Sovereignty in the BEPS Era focuses on how national tax sovereignty has been impacted by recent developments in international taxation, notably following the OECD/G-20 Base Erosion and Profit Shifting (BEPS) Project. 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 chapters, internationally respected practitioners and academics reveal how the OECD's BEPS initiative, although a major step in the right direction, is insufficient in resolving the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post-BEPS world. What's in this book: Following a country-by-country reporting structure, the contributors provide an in-depth analysis of such relevant issues as the following:
How this will help you: This book helps readers navigate in these uncertain BEPS times, as well as provides insightful assessments on how countries' tax policies might change in the near future. Through these chapters the authors provide authoritative commentaries on the necessary preconditions for exercising the power to tax in today's world and the impacts of the emergence of the digital economy. Their perspectives and recommendations prove to be highly essential to all policymakers, legislators, practitioners, and academics in the international taxation arena regarding information that is essential for interpretation and decision-making in the current international tax environment. |