This book provides a collection of essays about the nature and possible resolutions of the conflicts within and between states about fiscal sovereignty, tax competition, and domestic and international equity that underlie the international tax discussion. The book is divided int…
Annotation
"Late one evening, investigative journalist Bastian Obermayer receives an anonymous message offering him access to secret data. Through encrypted channels, he then receives documents revealing how the president of Argentina has sequestered millions of dollars of state money for …
Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax…
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax…
Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.
"Peter Hongler combines an overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles…
"En febrero del 2013, a partir de los esfuerzos de la OCDE y de los gobiernos del g20, surgieron las quince acciones del plan BEPS (Base Erosion and Profit Shifting) destinadas a evaluar el estado de las reglas de tributación internacional y formular estrategias para su renovaci…
Este libro tiene como objetivo analizar la aplicación del artículo 7 del Instrumento Multilateral de la OCDE, recientemente suscrito por Colombia. En particular, se pretende estudiar la aplicación y el alcance del test de propósito principal en los términos planteados por el art…
"Abuso en el Instrumento Multilateral. Una nueva mentalidad de planeación internacional ofrece un marco conceptual para llegar a interpretaciones razonables y -en la mayor medida posible? objetivas, para que los contribuyentes puedan tener certeza de qué estructuras caen en el á…
Single taxation has instinctive appeal as a policy goal, but a close examination of this seemingly simple slogan reveals a complex set of issues that do not lead to clear or simple answers. In October 2017, IBFD held a one-day symposium, exploring the notion of single taxation, …
The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business pro…
