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Inclusive Global Tax Governance in the Post-BEPS Era
This book puts forward recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2020.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 020 | |a 9789087226558 | ||
| 020 | |a 9087226551 | ||
| 020 | |a 9789087226572 |q (electronic bk.) | ||
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| 049 | |a UAMI | ||
| 100 | 1 | |a Kingma, Sieb. | |
| 245 | 1 | 0 | |a Inclusive Global Tax Governance in the Post-BEPS Era |h [electronic resource]. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2020. | ||
| 300 | |a 1 online resource (545 p.) | ||
| 500 | |a Description based upon print version of record. | ||
| 505 | 0 | |a Cover -- Title -- IBFD Doctoral Series -- Copyright -- Acknowledgements -- Abbreviations -- Part 1: Introduction -- Chapter 1: Introduction to the Research -- 1.1. Introduction and central research question -- 1.2. Setting the scene -- 1.2.1. Tax sovereignty -- 1.2.2. The ITR -- 1.2.3. The need for IGOs -- 1.2.4. The globalization paradox of international tax cooperation -- 1.2.5. Concluding remarks -- 1.3. Key objectives -- 1.4. Research design -- 1.4.1. General -- 1.4.2. International relations -- 1.4.3. Selection of IGOs -- 1.4.4. Methods -- 1.4.4.1. General -- 1.4.4.2. Key objective (1) | |
| 505 | 8 | |a 1.4.4.3. Key objective (2) -- 1.4.4.4. Key objective (3) -- 1.4.4.5. Evaluation and conclusion -- 1.5. Outline -- Part 2: Key Objective (1) -- Chapter 2: Breaking the Globalization Paradox of Tax Sovereignty -- 2.1. Introduction -- 2.2. Internal tax sovereignty -- 2.2.1. Overview -- 2.2.2. Globalization and digitalization -- 2.2.3. Tax avoidance and evasion -- 2.2.4. Developing countries -- 2.3. External tax sovereignty -- 2.3.1. Overview -- 2.3.2. Other states -- 2.3.2.1. Norm-makers versus norm-takers -- 2.3.2.2. Spillover effects -- 2.3.2.3. Double taxation -- 2.3.2.4. Tax competition | |
| 505 | 8 | |a 2.3.3. IGOs -- 2.3.4. Non-governmental organizations -- 2.4. Reconsidering tax sovereignty -- 2.4.1. Who should participate in the creation of international income tax norms and rules? -- 2.4.2. How should they cooperate? -- 2.4.3. What should be on the agenda to achieve an effective and legitimate ITR? -- 2.5. Conclusion -- Part 3: Key Objective (2) -- Chapter 3: The Anatomy of International Governmental Organizations -- 3.1. Introduction -- 3.2. Membership -- 3.3. Scope of issues covered -- 3.4. Organizational structure -- 3.5. Delegated authority -- 3.6. Input -- 3.7. Decision-making process | |
| 505 | 8 | |a 3.8. Output -- 3.9. Conclusion -- Chapter 4: The European Union -- 4.1. Introduction -- 4.2. Membership -- 4.2.1. Current membership -- 4.2.2. Membership rules -- 4.2.3. Accession rules -- 4.2.4. Non-member relationships -- 4.2.4.1. Countries -- 4.2.4.2. IGOs -- 4.2.4.3. Non-state actors -- 4.3. Scope of issues covered -- 4.4. Organizational structure -- 4.4.1. European Parliament -- 4.4.2. European Council -- 4.4.3. Council -- 4.4.3.1. The Economic and Financial Committee -- 4.4.3.2. Coreper, other committees and working parties -- 4.4.3.3. General Secretariat of the Council | |
| 505 | 8 | |a 4.4.4. European Commission -- 4.4.5. CJEU -- 4.5. Delegated authority -- 4.5.1. The European Union in general -- 4.5.2. The European Union in taxation -- 4.6. Input -- 4.6.1. Budget -- 4.6.1.1. Multiannual financial framework -- 4.6.1.2. Annual budget -- 4.6.1.3. Own resources -- 4.6.1.4. Budget in figures -- 4.6.2. Composition of the bodies -- 4.6.2.1. European Parliament -- 4.6.2.2. European Commission -- 4.6.2.3. CJEU -- 4.6.2.4. Staff -- 4.6.3. Agenda-setting -- 4.6.3.1. Current tax agenda -- 4.7. Decision-making process -- 4.7.1. EU position in G20 meetings -- 4.8. Output | |
| 500 | |a 4.8.1. State aid cases. | ||
| 520 | |a This book puts forward recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Financial statements. | |
| 650 | 7 | |a Financial statements |2 fast | |
| 700 | 1 | |a den, Tjeerd van. | |
| 700 | 1 | |a Baggerman-Noudari, Khadija. | |
| 758 | |i has work: |a Inclusive Global Tax Governance in the PostPS Era (Text) |1 https://id.oclc.org/worldcat/entity/E39PCYVXDr7qq4ywFPrbYJCTFq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Kingma, Sieb |t Inclusive Global Tax Governance in the Post-BEPS Era |d Amsterdam : IBFD Publications USA, Incorporated,c2020 |z 9789087226534 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6414247 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6414247 | ||
| 938 | |a YBP Library Services |b YANK |n 301854815 | ||
| 994 | |a 92 |b IZTAP | ||