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Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Brigitte Unger, Lucia Rossel, and Joras Ferwerda (eds)

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.001.0001
Subject:
Economics and Finance, International, Microeconomics

This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international ... More


The BEPS Project: Long Live Arm’s Length

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0006
Subject:
Political Science, Public Policy

This chapter reveals the US government's struggles in assuming its usual leadership position in the Organisation for Economic Co-operation and Development (OECD) initiatives. This happened for ... More


The Current International Tax Regime

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0003
Subject:
Law, Company and Commercial Law

This chapter describes and evaluates the current regime for taxing the profit of companies in an international setting. It explains its basis in domestic law and international treaties and sets out ... More


Community Interests in International Taxation

Tsilly Dagan

in Community Interests Across International Law

Published in print:
2018
Published Online:
July 2018
ISBN:
9780198825210
eISBN:
9780191863844
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198825210.003.0017
Subject:
Law, Public International Law

This chapter describes the multilateral efforts regarding four key concerns of the international community: Prevention of double taxation, fighting “harmful tax competition,” sharing of information, ... More


Our Anti-Intellectual Property Rights System

Dan Breznitz

in Innovation in Real Places: Strategies for Prosperity in an Unforgiving World

Published in print:
2021
Published Online:
March 2021
ISBN:
9780197508114
eISBN:
9780197508145
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780197508114.003.0010
Subject:
Political Science, Political Economy

The chapter explains why, properly used, intellectual property rights (IPR) are an elegant solution to the real problems of the inappropriability and indivisibility of innovation. Under free market ... More


Towards Unitary Taxation: Combined Reporting and Formulary Apportionment

Sol Picciotto

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0010
Subject:
Economics and Finance, International, Macro- and Monetary Economics

Tax avoidance by the world’s largest transnational corporations (TNCs) is a plague not only because it undermines government funding of public services in rich countries and the attainment of ... More


Hanging Together: A Multilateral Approach to Taxing Multinationals

Reuven S. Avi-Yonah

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0005
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The recent revelation that many multinational enterprises (MNEs) pay very little tax to the countries they operate in has led to various proposals to change the ways they are taxed. Most of these ... More


The Taxation of Multinational Enterprises

Lee Corrick

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0008
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The OECD’s work on tax base erosion and profit shifting (BEPS) and automatic exchange of information, with strong political support from the G20, will pave the way for rehabilitating the global tax ... More


The International Element

Peter Alldridge

in Criminal Justice and Taxation

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198755838
eISBN:
9780191816963
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198755838.003.0008
Subject:
Law, Criminal Law and Criminology, Law of Obligations

The chapter deals with the tax evasion and avoidance issues involved in placing money elsewhere, especially ‘offshore’. HSBC Suisse and the Panama Papers have given a glimpse of the extent of the ... More


Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)

Michael Lennard

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0010
Subject:
Law, Human Rights and Immigration

This chapter looks at how the international tax norm-setting mechanism may positively or negatively affect attainment of the Sustainable Development Goals and the achievement of human rights. It is ... More


Tax Abuse and Implications for Human Rights in Africa

Annet Wanyana Oguttu and Monica Iyer

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0009
Subject:
Law, Human Rights and Immigration

This chapter analyzes whether the international tax reform measures instituted under the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) ... More


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