Tax sovereignty in the BEPS era /
Rocha, Sergio André,editor.
Christians, Allison,editor.
'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.
Includes bibliographical references and index.
BEPS and the power to tax / Allison Christians -- Tax sovereignty and digital economy in post-BEPS times / Ramon Tomazela Santos & Sergio André Rocha -- Justification and implementation of the international allocation of taxing rights: can we take one thing at a time? / Luís Eduardo Schoueri & Ricardo André Galendi Júnior -- An essay on BEPS / Sovereignty / and Taxation / Yariv Brauner -- Evaluating BEPS / Reuven S. Avi-Yonah & Haiyan Xu -- Jurisdictional excesses in BEPS' times: national appropriation of an enhanced global tax basis / Guillermo O. Teijeiro -- Taxing the consumption of digital goods / Aleksandra Bal -- The birth of a new international tax framework and the role of developing countries / Natalia Quiñones -- The other side of BEPS: "imperial taxation" and "international tax imperialism" / Sergio André Rocha -- Country-by-country over-reporting? national sovereignty, international tax transparency, and the inclusive framework on BEPS / Romero J.S. Tavares -- How are we doing with BEPS recommendations in the EU? / Tomas Balco & Xeniya Yeroshenko -- U.S. tax sovereignty and the BEPS project / Tracy A. Kaye.
'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.
International business enterprises
Transfer pricing
International business enterprises
Transfer pricing
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