"International taxation rules allow Apple, Starbucks, and Nike to avoid billions of dollars of taxes. News stories have focused on tax dodging in developed countries, but developing countries lose at ...least $200 billion per year in tax revenue. In the Global South, an international tax regime designed by the states of multi-national corporations limits the local ability to raise sorely needed tax revenue from foreign investors. How did developing countries give up their right to tax foreign companies? Martin Hearson charts their assimilation into an OECD-led regime from independence through to the present day."--
A comprehensive discussion of the meaning of multilateralism in international taxation, as well as the impact of the BEPS Project in the move towards international tax multilateralism.
Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en ...2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
Artykuł stanowi glosę do orzeczenia Naczelnego Sądu Administracyjnego z dnia 25 maja 2023 r. sygn. akt II FSK 2822/20. Przedmiotem glosy jest krytyczna ocena wydanego wyroku, w którym sąd uznał, iż w ...przypadku, gdy podatnik nie zapłacił podatku za granicą, a Polska nie ma podpisanej z danym krajem umowy o unikaniu podwójnego opodatkowania, podatnik nie może skorzystać z ulgi abolicyjnej. Autor glosy, argumentując swoje krytyczne stanowisko, wskazał błędną interpretację możliwości rozliczenia podatku według metody zaliczenia proporcjonalnego, co w konsekwencji skutkowało odmową skorzystania z ulgi abolicyjnej. Glosowany wyrok wpisuje się w dominującą linię orzeczniczą w odniesieniu do sytuacji, gdy brak umowy o unikaniu podwójnego opodatkowania, a jednocześnie podatek zagraniczny nie został zapłacony. Stąd zakwestionowanie jego sentencji może mieć istotne znaczenie dla praktyki stosowania prawa lub zainspirować do zmiany prawa (stanowienia prawa), zgodnie z przedstawionym wnioskiem de lege ferenda. W opracowaniu wykorzystano metodę dogmatycznoprawną opierającą się na analizie przepisów prawa, orzecznictwa, stanowiska organów podatkowych oraz doktryny międzynarodowego prawa podatkowego.
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade ...transactions. International transactions are needed by every country because with international transactions a country will have the opportunity to increase its economic growth. Through this international trade, a country will have the ability to expand its consumption possibilities. In the agreement, the avoidance of double taxation must also meet the principles that apply in taxes and must also meet the principles of Islamic economics and the conditions of tax collection according to Islamic principles. The purpose of this research is the analysis of double taxation avoidance agreements in international transactions according to the perspective of Islamic economics. In this research, the researcher uses the type of library research. The data collection method is in the form of documentation. The documentation that the author does is looking for documents or data that the author considers important to be taken, in the form of newspaper/magazine articles, journals, libraries, brochures, the internet, and books. This study concluded that the taxation method as part of the method in increasing state revenue administratively must be viewed as a universal method that should not be diverted towards favoring a particular person or entity. Simply, double taxation has unfair treatment because there are still unilateral methods that do not provide justice for citizens who have dual citizenship. The principle of justice is an important pillar in Islamic economics.
A
bstract
Double parton scattering in proton-proton collisions includes kinematic regions in which two partons inside a proton originate from the perturbative splitting of a single parton. This leads ...to a double counting problem between single and double hard scattering. We present a solution to this problem, which allows for the definition of double parton distributions as operator matrix elements in a proton, and which can be used at higher orders in perturbation theory. We show how the evaluation of double hard scattering in this framework can provide a rough estimate for the size of the higher-order contributions to single hard scattering that are affected by double counting. In a numeric study, we identify situations in which these higher-order contributions must be explicitly calculated and included if one wants to attain an accuracy at which double hard scattering becomes relevant, and other situations where such contributions may be neglected.
A new framework for digital taxation Reuven Avi-Yonah; Young Ran Christine Kim; Karen Sam
Harvard international law journal,
10/2022, Letnik:
63, Številka:
2
Journal Article
Recenzirano
The international tax regime has wide implications for business, trade, and the international political economy. Under current law, multinational enterprises do not pay their fair share of taxes to ...market countries where profits are generated because market countries are only allowed to tax companies with a physical presence there. Digital companies, like Google and Amazon, can operate entirely online, thereby avoiding market country taxes. Multinationals can also exploit existing tax rules by shifting their profits to low-tax jurisdictions, thereby avoiding taxes in the residence country where their headquarters are located. Recently, a global tax deal was reached to tackle these issues. Proposed by the OECD/G20 Inclusive Framework and endorsed by nearly 140 countries, this global tax deal sets forth two Pillars that reform the outdated international tax regimes. Pillar One addresses digital taxation while Pillar Two addresses a global minimum tax. However, it is doubtful that the global tax deal will be successfully implemented, especially with respect to Pillar One. As the details of Pillar One have become increasingly complex and degraded by political compromises and carveouts, it risks being a framework without substance. Also, countries are unlikely to repeal an established tax instrument, Digital Services Taxes ("DSTs"), which is an adamant requirement of the US in adopting Pillar One. This article offers the first comprehensive critique of the global tax deal and assesses its prospects and problems. It evaluates the US response to the proposed global deal and to DSTs. It presents the challenges, such as treaty overrides, that will occur if the US implements Pillar One by executive agreement so as to bypass the treaty ratification. This article suggests separating the two Pillars to preserve the global minimum tax. Regarding DSTs, the article provides several empirical studies that demonstrate the harm retaliatory tariffs cause. Finally, it endorses the UN digital taxation proposal and proposes a new Data Excise Tax as normative alternatives.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of ...the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14 .
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