Jump to ContentJump to Main Navigation

You are looking at 1-20 of 24 items

  • Keywords: international taxation x
Clear All Modify Search

View:

Tax Treaties for Investment and Aid to Sub-saharan Africa: A Case study *

Allison Christians

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0021
Subject:
Law, Public International Law

This chapter begins with an overview of the background and function of tax treaties and their proclaimed benefits. It then presents the case study of a hypothetical tax treaty between the United ... More


Combining Fiscal Sovereignty and Coordination: National Taxation in a Globalizing World

Peggy.B Musgrave

in The New Public Finance: Responding to Global Challenges

Published in print:
2006
Published Online:
October 2011
ISBN:
9780195179972
eISBN:
9780199850709
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195179972.003.0007
Subject:
Economics and Finance, International

This chapter examines the combination of fiscal sovereignty and coordination in national taxation systems in the context of globalization. It evaluates the rationale behind the design of cooperative ... More


Taxes, Transfer Pricing, and the Multinational Enterprise

Lorraine Eden

in Oxford Handbook of International Business

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199241828
eISBN:
9780191596834
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199241821.003.0021
Subject:
Economics and Finance, International

An outline is given of the complex issue of transfer pricing (the cross‐border intra‐firm transactions between related parties), as seen by multinational enterprises (MNE) managers and by governments ... More


Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries? *

Eric Neumayer

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0023
Subject:
Law, Public International Law

This chapter examines whether double taxation treaties (DTTs) attract more foreign direct investment (FDI) to developing countries. It begins by describing the importance of foreign investment to ... More


The Impact of Endogenous Tax Treaties on Foreign Direct Investment: Theory and Empirical Evidence *

Peter Egger, Mario Larch, Michael Pfaffermayr, and Hannes Winner

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0019
Subject:
Law, Public International Law

This chapter sheds further light on the question of how tax treaties affect outward foreign direct investment (FDI). The chapter is organized as follows. Section A outlines the general equilibrium ... More


Fixing U.S. International Taxation

Daniel N. Shaviro

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.001.0001
Subject:
Law, Private International Law

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most ... More


Double Tax Treaties: An Introduction

Reuven S. Avi-Yonah

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0004
Subject:
Law, Public International Law

This chapter discusses double taxation treaties (DTTs). The existing network of more than 2,500 bilateral DTTs represents an important part of international law. Current DTTs are all based on two ... More


Selected International Tax Issues 1

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0009
Subject:
Law, Company and Commercial Law, Public International Law

This chapter discusses some basic international tax issues. Within the field of international tax law, convergence is evident mainly in the treaty network. There are currently over 2,500 bilateral ... 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


Introduction and Overview

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0001
Subject:
Law, Private International Law

This introductory chapter first considers the core dilemmas in U.S. international tax rules. It examines five conceptual problems in the existing international tax policy literature: the problem of ... More


Conclusion

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.2001
Subject:
Law, Company and Commercial Law, Public International Law

This chapter presents some concluding thoughts. This book attempted to clarify that while divergence is predominant in individual tax matters, there is some degree of convergence in the corporate tax ... More


It’s All in the Timing: Assessing the Impact of Bilateral Tax Treaties on U.S. FDI Activity *

Daniel L. Millimet and Abdullah Kumas

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0022
Subject:
Law, Public International Law

In light of the important and expanding role of foreign direct investment (FDI) in today's global economy, a vast literature has emerged attempting to uncover the salient factors determining the ... More


Host-country Governance, Tax Treaties, and U.S. Direct Investment Abroad *

Henry J. Louie and Donald J. Rousslang

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0020
Subject:
Law, Public International Law

This chapter takes a different approach from earlier studies to determine how host-country governance affects U.S. foreign direct investment (FDI). Instead of looking at the effect on the amount of ... More


Fundamental Tax Reform: Issues, Choices, and Implications

John W. Diamond and George R. Zodrow (eds)

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.001.0001
Subject:
Economics and Finance, Econometrics

Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent ... 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


Global Tax Fairness

Thomas Pogge and Krishen Mehta (eds)

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.001.0001
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and ... More


Catching Capital: The Ethics of Tax Competition

Peter Dietsch

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.001.0001
Subject:
Philosophy, Political Philosophy, Moral Philosophy

When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal ... More


The Economics of Corporate and Business Tax Reform

Dhammika Dharmapala

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0014
Subject:
Economics and Finance, Public and Welfare

The reform of corporate and business taxation is central to current tax policy debates in the United States. This chapter provides a framework for analyzing reform proposals by describing the lessons ... More


Introduction

James R. Hines

in International Taxation and Multinational Activity

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226341736
eISBN:
9780226341750
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226341750.003.0001
Subject:
Economics and Finance, International

The ability of modern multinational corporations to adjust the scale, character, and location of their worldwide operations creates serious challenges for governments that seek to collect tax revenue ... More


Transfer Pricing and Enforcement Policy in Oligopolistic Markets

Oscar Amerighi

in Foreign Direct Investment and the Multinational Enterprise

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262026451
eISBN:
9780262269124
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026451.003.0006
Subject:
Economics and Finance, Econometrics

In this chapter, multinational enterprises (MNE) and their effect on transfer pricing, taxable profits and payments are explored. One of the purposes of the chapter is to consider the international ... More


View: