The Public International Law of Taxation PDF Download

Author: Asif H. Qureshi
Publisher: Kluwer Law International B.V.
ISBN: 9041184775
Category : Law
Languages : en
Pages : 912

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Book Description
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.

Author: James M. Scott
Publisher: CQ Press
ISBN: 1544381646
Category : Political Science
Languages : en
Pages : 986

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Book Description
Why is it so difficult to achieve peace and cooperation in world politics? How do countries get what they want? Do rules and norms matter in the international arena? IR: Seeking Security, Prosperity, and Quality of Life in a Changing World invites students to participate in these debates by providing a clear introduction to not just what happens, but why and how it happens. Assuming no prior knowledge about international relations, award-winning teachers and scholars James M. Scott, Ralph G. Carter, and A. Cooper Drury meet students where they are and provides them with a framework to make sense of the complicated events and interactions of world politics. Thoroughly updated, the Fourth Edition provides insights into the changing nature of power in the global system and the greatest challenges to international order, including the populist backlash against globalization, Russian assertiveness and China’s growing influence, cyberwarfare, COVID-19, and climate change. This title is accompanied by a complete teaching and learning package. Digital Option / Courseware SAGE Vantage is an intuitive digital platform that delivers this text’s content and course materials in a learning experience that offers auto-graded assignments and interactive multimedia tools, all carefully designed to ignite student engagement and drive critical thinking. Built with you and your students in mind, it offers simple course set-up and enables students to better prepare for class. Assignable Video with Assessment Assignable video (available with SAGE Vantage) is tied to learning objectives and curated exclusively for this text to bring concepts to life. LMS Cartridge: Import this title’s instructor resources into your school’s learning management system (LMS) and save time. Don’t use an LMS? You can still access all of the same online resources for this title via the password-protected Instructor Resource Site. CQ Press Lecture Spark: Designed to save you time and ignite student engagement, these free weekly lecture launchers focus on current event topics tied to key concepts in International Relations.

Author: Joachim Müller
Publisher:
ISBN: 0195398009
Category : Law
Languages : en
Pages : 447

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Book Description
Since the publication of its first edition in 1950, the Annual Review of United Nations Affairs has stood as the authoritative resource for scholars, students, and practitioners researching the latest developments of that august body. From the insightful introduction, prepared each year by a distinguished expert on UN affairs, to the full-text presentation of reports and resolutions and the helpful subject index, ARUNA provides a practical tour of each year's U.N. actions and debates. Theexpert selection of documents by Joachim Muller and Karl Sauvant and the topic-based organization of those documents make any researcher's task much easier than the vast searching, sorting, and pruning required by the U.N.'s website. The series' topic-based organization of the materials and subject index lend invaluable guidance to all researchers. ARUNA presents a comprehensive documentation of the work of the UN on an annual basis, starting in September of each year with the beginning of the regular sessions of the General Assembly. Coverage of the UN's key organs is provided, including the General Assembly, the Security Council, the Economic and Social Council (ECOSOC), the International Court of Justice, and the UN Secretariat. In addition, selected reports of intergovernmental bodies and expert groups are included. Solely official UN documentation is used. ARUNA occupies a special place in the publications on the work of the UN - it allows readers to obtain an overview ofthe principal developments in its key organs. This makes it an important reference source for policy-makers and academic researchers. The highlight of this year's edition is the introductory essay written by the highly esteemed Jose Antonio Ocampo, who is Professor of Professional Practice in International and Public Affairs, Director of the Program in Economic and Political Development at the School of International and Public Affairs, and Fellow of the Committee on Global Thought, ColumbiaUniversity. Professor Ocampo previously held the positions of Under-Secretary-General of the United Nations for Economic and Social Affairs, Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean, and Minister of Finance of Colombia. In 2009, he was a member of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System. Professor Ocampo is also the author of numerousbooks and articles on macroeconomics policy and theory, economic development, international trade, and economic history. His recent publications include Stability with Growth: Macroeconomics, Liberalization and Development, with Joseph E. Stiglitz, Shari Spiegel, Ricardo Ffrench-Davis and Deepak Nayyar (New York: Oxford University Press, 2006). Professor Ocampo, relying on his expertise as a policy economist and his own considerable experience working on economic issues at the United Nations, has written an incisive introductory essay focusing on the United Nations and the global economic crisis. Professor Ocampo's essay examines the history of the economic policy recommendations of UN institutions and concludes that they have often been more far-sighted and accurate than those of the Bretton Woods Institutions, including the World Bank and the International Monetary Fund. He applies this analysis in particular to the recent global financial crisis, and shows how the Monterrey Consensus of 2002, which once again made the UN a forum for global economic issues, gave serious consideration to the concerns of developing countries and set many goals that might have helped to stave off the global financial crisis if they had been more actively pursued. Professor Ocampo also examines the UN's role in the wake of the global financial meltdown, particularly with regard to the Doha follow-up Conference and the Commission of Experts on Reforms of the International Monetary and Financial System, convened by the General Assembly and led by Joseph Stiglitz. In spite of some resistance to these initiatives from the United States and other developed countries, Professor Ocampo advocates in this essay for a more influential role for the UN's institutions in global financial reform, especially in light of their superior track record in anticipating economic problems resulting from "the inherent tendency of financial markets to experience boom-bust cycles." The 2008-2009 volumes of ARUNA therefore also devote considerable attention to the financial crisis as well as other international crises. Among the documents in the 2008-2009 volumes are the complete General Assembly resolutions, as well as the Report and Resolutions of the Security Council and the Economic and Social Council (ECOSOC). Annual Reports of note include reports of the United Nations Children's Fund (UNICEF), the UN Development Programme and UN Population Fund, the UN High Commissioner for HumanRights, the UN High Commissioner for Refugees, the UN Relief and Works Agency for Palestine Refugee in the Near East, and the World Food Programme. Mr. Muller and Dr. Sauvant have also selected progress reports on key peacekeeping, peace-building, and political missions, including those for Afghanistan, the Democratic Republic of the Congo, Haiti, Iraq, Kosovo, the Middle East, Somalia, Sudan, and West Africa. Each annual edition of ARUNA is introduced by a Guest Author, a distinguished expert on UN affairs, who highlights the outstanding themes of the year in review. Together with an overview provided by the editors, this introduction is intended to facilitate access to the material and, above all, to make it easer for users of ARUNA to "see the forest for the trees". As has been mentioned above, ARUNA is fortunate this year to have Jose Antonio Ocampo as the author of its introduction, but the roster of distinguished experts who have contributed this introduction in the past is also worthy of mention: Jeffrey D. Sachs: ARUNA 2007/2008 edition Professor Jeffrey D. Sachs is Director of the Earth Institute at Columbia University and Special Advisor to the Secretary-General of the UN on the Millennium Development Goals. Professor Sachs's introduction to ARUNA 2007/2008 was titled "Towards a New Global Protocol on Climate Change", in which he argued that solving the climate change problem will demand four steps: scientific consensus, public awareness, the development of alternative technologies, and a global framework for action. He dealt, in particular, with the science underpinning the negotiations for a new global protocol on climate change, as a successor to the Kyoto Protocol. Professor Sachs argued that climate change crises can only be solved through the goals, leadership, and treaty mechanisms of the UN. Edward C. Luck: ARUNA 2006/2007 edition Professor Edward C. Luck is UN Special Advisor on the Responsibility to Protect and Vice President and Director of Studies at the International Peace Academy. From 1984 to 1994, he served as President and Chief Executive Officer of the UN Association of the USA (UNA-USA). Professor Luck's introduction to ARUNA 2006/2007 covered "The responsible sovereign and the responsibility to protect", in which he addressed the scope and content of what was agreed at the 2005 World Summit, the implications of the responsibility to protect (RtoP) for notions of state sovereignty, and some of the conceptual, architectural, and policy challenges then facing UN Secretary-General Ban Ki-moon's commitment to "operationalizing" the responsibility to protect and translating it "from words to deeds". Louise Frechette: ARUNA 2005/2006 edition Ms Louise Frechette is Distinguished Fellow at the Centre for International Governance Innovation, Waterloo, Ontario. Until March 2006, she was the first Deputy Secretary-General of the UN; before that, she was Permanent Representative of Canada to the UN. Ms Frechette's introduction to ARUNA 2005/2006 covered "United Nations reform: an unfinished story". As the first Deputy Secretary-General of the UN, Ms Frechette was uniquely positioned to undertake a personal assessment of what has changed and what has not changed in the past decade at the UN and why. She examined if the UN is functioning better than it was 15 years ago, why reform is so difficult to achieve and what the future holds for the institutions. Rubens Ricupero: ARUNA 2004/2005 edition Mr Rubens Ricupero is Dean of the Fundacno Armando Alvares Penteado (FAAP), Sao Paulo and was formerly Secretary-General of UN Conference on Trade and Development (UNCTAD) and Minister of Finance of Brazil. Mr Ricupero's introduction to ARUNA 2004/2005 covered "The difficulty of building consensus in an age of extremes" and examined the mysteries of the negotiating process leading to the outcome of the 2005 World Summit. Rather than a "Grand Bargain" of a comprehensive UN reformin the areas of development, security and human rights, it is argued that the Summit ended more on a note of lamentation and regret over a missed opportunity. Mr Ricupero concludes that contrary to the daring proclamation at the outset by the Secretary-General, the conditions indispensable to succeed were not in place. Indeed, it was hard to imagine that an ambitious and balanced reform package for the UN could have had any real chance of succeeding.

Author: Rosalyn Higgins
Publisher: Oxford University Press
ISBN: 0192537180
Category : Law
Languages : en
Pages : 1642

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Book Description
The United Nations, whose specialized agencies were the subject of an Appendix to the 1958 edition of Oppenheim's International Law: Peace, has expanded beyond all recognition since its founding in 1945.This volume represents a study that is entirely new, but prepared in the way that has become so familiar over succeeding editions of Oppenheim. An authoritative and comprehensive study of the United Nations' legal practice, this volume covers the formal structures of the UN as it has expanded over the years, and all that this complex organization does. All substantive issues are addressed in separate sections, including among others, the responsibilities of the UN, financing, immunities, human rights, preventing armed conflicts and peacekeeping, and judicial matters. In examining the evolving structures and ever expanding work of the United Nations, this volume follows the long-held tradition of Oppenheim by presenting facts uncoloured by personal opinion, in a succinct text that also offers in the footnotes a wealth of information and ideas to be explored. It is book that, while making all necessary reference to the Charter, the Statute of the International Court of Justice, and other legal instruments, tells of the realities of the legal issues as they arise in the day to day practice of the United Nations. Missions to the UN, Ministries of Foreign Affairs, practitioners of international law, academics, and students will all find this book to be vital in their understanding of the workings of the legal practice of the UN. Research for this publication was made possible by The Balzan Prize, which was awarded to Rosalyn Higgins in 2007 by the International Balzan Foundation.

Author: Christian Knotzer
Publisher: Kluwer Law International B.V.
ISBN: 940352488X
Category : Law
Languages : en
Pages : 551

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Book Description
This groundbreaking book – a major contribution addressing the imperative to find a solution to what has been labelled as the Tax Challenges Arising from the Digitalization of the Economy – provides the first comprehensive analysis of Article 12B of the UN Model Double Taxation Convention 2021, a model distributive rule for ‘Income from Automated Digital Services’. In extensive detail, the author thoroughly examines the article’s underlying principles, its individual provisions, the tax policy context that surrounds it, how it might be applied, and what its strengths and weaknesses are. The author’s analysis (which includes a paragraph-by-paragraph discussion of the article and examines its Commentary in extensive detail) covers all aspects of the article and its significance, including the following: how to reconcile the approach taken by Article 12B UN Model Convention with general principles underlying the coordination of taxing claims; legal and tax policy relation to other provisions of the UN Model Convention and to the OECD/Inclusive Framework Pillar One/Amount A; influence of developing countries in forums of international tax coordination; the value of country positions and minority views in Model Conventions; categories of digital services; the novel option for annual net taxation in Article 12B(3) UN Model Convention; and the proposal for a UN fast-track instrument. It is not surprising that the ubiquitous digitalization of the economy has led to a widespread sense of unease in the international tax community. Practitioners and policymakers who face this issue in their day-to-day work will greatly appreciate this book’s clear explanation of how Article 12B UN Model Convention works and benefit from its consideration of how it is likely to be implemented in the international double taxation treaty network.

Author: Joachim Muller
Publisher:
ISBN: 0199759073
Category : Law
Languages : en
Pages : 391

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Book Description
a. The set generally Since the publication of its first edition in 1950, the Annual Review of United Nations Affairs has stood as the authoritative resource for scholars, students, and practitioners researching the latest developments of that august body. From the insightful introduction, prepared each year by a distinguished expert on UN affairs, to the full-text presentation of reports and resolutions and the helpful subject index, ARUNA provides a practical tour of each year's U.N.actions and debates. The expert selection of documents by Joachim Muller and Karl Sauvant and the topic-based organization of those documents make any researcher's task much easier than the vast searching, sorting, and pruning required by the U.N.'s website. The series' topic-based organization of the materials and subject index lend invaluable guidance to all researchers. ARUNA presents comprehensive documentation of the work of the UN on an annual basis, starting in September of each yearwith the beginning of the regular sessions of the General Assembly. Coverage of the UN's key organs is provided, including the General Assembly, the Security Council, the Economic and Social Council (ECOSOC), the International Court of Justice, and the UN Secretariat. In addition, selected reports of intergovernmental bodies and expert groups are included. Solely official UN documentation is used. ARUNA occupies a special place in the publications on the work of the UN, as it allows readers toobtain an overview of the principal developments in its key organs. This makes it an important reference source for policy-makers and academic researchers. b. The 2009-2010 volumes This year's edition continues to focus on the world financial crisis and the reaction of the United Nations and the international financial system to that crisis. The Overview to this year's edition, written by Joachim Muller and Karl Sauvant, examines the changing role of the United Nations and explores waysin which the management of the financial crisis has impacted that role. The Introduction to this year's edition also examines the effects of this crisis; this Introduction is drawn from the "Report of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System," as well as a slightly edited version of a Preface to that report written by Professor Joseph E. Stiglitz. The Introduction discusses the findings ofthe Commission and proposes the creation of a new institution, a Global Economic Coordination Council, which would be supported by an International Panel of Experts with a geographically diverse membership that would represent the interests of emerging and developing countries as well as those of developed countries. Dr. Joseph E. Stiglitz, who served as Chairman of the Commission and wrote the Preface to the Commission's Report, holds joint professorships at Columbia University's EconomicsDepartment and its Business School. He is also Co-founder and Co-President of the Initiative for Policy Dialogue. From 1997 to 2000 he was the World Bank's Senior Vice President for Development Economics and Chief Economist. From 1995 to 1997 he served as Chairman of the U.S. Council of Economic Advisers and as a member of President Clinton's cabinet. From 1993 to 1995 he was a member of the Council of Economic Advisers. He was previously a professor of economics at Stanford, Princeton, Yale,and All Souls College. Dr. Stiglitz is also a leading scholar of the economics of the public sector and was awarded the Nobel Prize in Economics in 2001 in addition to the American Economic Association's biennial John Bates Clark Award in 1979. His recent publications include Freefall: America, Free Markets, and the Sinking of the World Economy (2010), Making Globalization Work (2006), Fair Trade for All (2005), and Globalization and its Discontents (2002). The 2009-2010 volumes of ARUNA therefore also devote considerable attention to the financial crisis as well as other international crises. Among the documents in the 2009-2010 volumes are the complete General Assembly resolutions, as well as the Report and Resolutions of the Security Council and the Economic and Social Council (ECOSOC). Annual Reports of note include reports of the United Nations Children's Fund (UNICEF), the UN Development Programme and UN Population Fund, the UN High Commissioner for Human Rights, the UN HighCommissioner for Refugees, the UN Relief and Works Agency for Palestine Refugees in the Near East, and the World Food Programme. Mr. Muller and Dr. Sauvant have also selected progress reports on key peacekeeping, peace-building, and political missions, including those for Afghanistan, the Democratic Republic of the Congo, Haiti, Iraq, the Middle East, Sudan, and West Africa. c. Volume V (this volume) This volume contains the following: Chapter 1: General Assembly, Sixty-fourth Session (continued) 3. Resolutions Adopted by the General Assembly at Its Sixty-fourth Session (continued) (Resolutions 64/104 through 64/199) d. Guest Authors of previous years' editions Each annual edition of ARUNA is introduced by a Guest Author, a distinguished expert on UN affairs, who highlights the outstanding themes of the year in review. Together with an overview provided by the editors, this introduction is intended to facilitate access to the material and, above all, to make it easer for users of ARUNA to "see the forest for the trees." This year's ARUNA includes excerpts from the "Report of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System" (21 Sept. 2009), and from a slightly edited version of a Preface to that report written by Professor Joseph E. Stiglitz. However, the roster of distinguished experts who have contributed this introduction in the past is also worthy of mention: Jose Antonio Ocampo: ARUNA 2008/2009 edition Professor Jose Antonio Ocampo is Co-President of the Initiative for Policy Dialogue. He is also Professor in the School of International and Public Affairs and Fellow of the Committee on Global Thought at Columbia University. Professor Ocampo previously held the positions of Under-Secretary-General of the United Nations for Economic and Social Affairs, Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean, and Minister of Finance, Agriculture, and Planning of Colombia. In 2009, he was a member of the Commission of Experts of the President of the United Nations General Assembly on Reforms of the International Monetary and Financial System. Professor Ocampo is also the author of numerous books and articles on macroeconomics policy and theory, economic development, international trade, and economic history. His recent publications include Stability with Growth: Macroeconomics, Liberalization and Development, with Joseph E. Stiglitz, Shari Spiegel, Ricardo Ffrench-Davis and Deepak Nayyar (New York: Oxford University Press, 2006). Jeffrey D. Sachs: ARUNA 2007/2008 edition Professor Jeffrey D. Sachs is Director of the Earth Institute at Columbia University and Special Advisor to the Secretary-General of the UN on the Millennium Development Goals. Professor Sachs's introduction to ARUNA 2007/2008 was titled "Towards a New Global Protocol on Climate Change," in which he argued that solving the climate change problem will demand four steps: scientific consensus, public awareness, the development of alternative technologies, and a global framework for action. He dealt, in particular, with the science underpinning the negotiations for a new global protocol on climate change, as a successor to the Kyoto Protocol. Professor Sachs argued that climate change crises can only be solved through the goals, leadership, and treaty mechanisms of the UN. Edward C. Luck: ARUNA 2006/2007 edition Professor Edward C. Luck is UN Special Advisor on the Responsibility to Protect and Vice President and Director of Studies at the International Peace Academy. From 1984 to 1994, he served as President and Chief Executive Officer of the UN Association of the USA (UNA-USA). Professor Luck's introduction to ARUNA 2006/2007 covered "The responsible sovereign and the responsibility to protect," in which he addressed the scope and content of what was agreed at the 2005 World Summit,the implications of the responsibility to protect (RtoP) for notions of state sovereignty, and some of the conceptual, architectural, and policy challenges then facing UN Secretary-General Ban Ki-moon's commitment to "operationalizing" the responsibility to protect and translating it "from words to deeds." Louise Frechette: ARUNA 2005/2006 edition Ms Louise Frechette is Distinguished Fellow at the Centre for International Governance Innovation, Waterloo, Ontario. Until March 2006, she was the first Deputy Secretary-General of the UN; before that, she was Permanent Representative of Canada to the UN. Ms Frechette's introduction to ARUNA 2005/2006 covered "United Nations reform: an unfinished story." As the first Deputy Secretary-General of the UN, Ms Frechette was uniquely positioned to undertake a personal assessment of what has changed and what has not changed in the past decade at the UN and why. She examined if the UN is functioning better than it was 15 years ago, why reform is so difficult to achieve and what the future holds for the institutions. Rubens Ricupero: ARUNA 2004/2005 edition Mr Rubens Ricupero is Dean of the Fundacno Armando Alvares Penteado (FAAP), Sao Paulo and was formerly Secretary-General of UN Conference on Trade and Development (UNCTAD) and Minister of Finance of Brazil. Mr Ricupero's introduction to ARUNA 2004/2005 covered "The difficulty of building consensus in an age of extremes" and examined the mysteries of the negotiating process leading to the outcome of the 2005 World Summit. Rather than a "Grand Bargain" of a comprehensive UN reform in the areas of development, security and human rights, it is argued that the Summit ended more on a note of lamentation and regret over a missed opportunity. Mr Ricupero concludes that contrary to the daring proclamation at the outset by the Secretary-General, the conditions indispensable to succeed were not in place. Indeed, it was hard to imagine that an ambitious and balanced reform package for the UN could have had any real chance of succeeding.

Author: Kuźniacki, Błażej
Publisher: Edward Elgar Publishing
ISBN: 1802206078
Category : Law
Languages : en
Pages : 385

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Book Description
This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408385
Category : Law
Languages : en
Pages : 473

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Book Description
Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Author: Eduardo Engel
Publisher: Inter-American Development Bank
ISBN:
Category : Business & Economics
Languages : en
Pages : 42

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Book Description
Recent corruption scandals have shown the negative effects that corruption may have in countries around the world, including those of the Latin American and Caribbean region. The Inter-American Development Bank has therefore convened an independent group of experts composed by eight governance and anti-corruption scholars and practitioners to identify innovative and effective approaches to combat corruption in the region. Drawing on the members’ decades of experience, this report analyzes the key features of corruption in the region and proposes an ambitious agenda toward more systemic transformation. The report targets a series of measures aimed at strengthening the rule of law and public institutions, addressing state capture, and helping to meet citizens’ aspirations for sustainable and inclusive development. Hence, the report recommends a multi-layered approach that requires collective action by governments, the private sector, civil society, and international institutions to tackle the roots of corruption and capture through global, regional, and domestic initiatives.

Author: Ajit Kumar Singh
Publisher: Kluwer Law International B.V.
ISBN: 9403533641
Category : Law
Languages : en
Pages : 234

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Book Description
In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.