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Self-Help and Altruism: Protecting Developing Countries’ Tax Revenues

Michael C. Durst

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/9780198725343.003.0015
Subject:
Economics and Finance, International, Macro- and Monetary Economics

This chapter (i) examines the historical factors that have led to base erosion around the world, (ii) considers from a political standpoint the problem faced by developing countries wishing to ... 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 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 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


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 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


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