Tax Sovereignty in the BEPS Era is popular PDF and ePub book, written by Sergio André Rocha in 2016-04-24, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, Tax Sovereignty in the BEPS Era can be Read Online from any device for your convenience.
Tax Sovereignty in the BEPS Era Book PDF Summary
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 essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Detail Book of Tax Sovereignty in the BEPS Era PDF
- Author : Sergio André Rocha
- Release : 24 April 2016
- Publisher : Kluwer Law International B.V.
- ISBN : 9789041167088
- Genre : Law
- Total Page : 338 pages
- Language : English
- PDF File Size : 15,8 Mb
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