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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Kingma, Sieb
Otros Autores: den, Tjeerd van, Baggerman-Noudari, Khadija
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2020.
Temas:
Financial statements.
Financial statements
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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)
  • 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
  • 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
  • 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
  • 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

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