Relevant bibliographies by topics / Harmful tax practices

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Reports

Academic literature on the topic 'Harmful tax practices'

Author: Grafiati
Published: 4 June 2021
Last updated: 24 April 2022

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Journal articles on the topic "Harmful tax practices"

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Diaw, Khaled Moussa, and Joeri Gorter. "Harmful Tax Practices: To Brook or to Ban?" FinanzArchiv 59, no. 2 (2003): 249. http://dx.doi.org/10.1628/0015221032643173.

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Nicodème, Gaëtan. "On Recent Developments in Fighting Harmful Tax Practices." National Tax Journal 62, no. 4 (2009): 755–71. http://dx.doi.org/10.17310/ntj.2009.4.08.

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Dirix, Kim. "Harmful Tax Competition: Six Belgian Tax Incentives under the Microscope." EC Tax Review 22, Issue 5 (2013): 233–49. http://dx.doi.org/10.54648/ecta2013026.

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In today's globalized environment, tax motives have begun to play an increasingly prominent role in a company's (re)location decision. Because of this development, national states have to ensure that their tax systems remain competitive in order to attract new investments (and the corresponding taxable income). However, in doing so, they should refrain from introducing tax measures which qualify as harmful tax competition, since these may have potential negative effects on the tax base of other states. The Organisation for Economic Co-operation and Development's (OECD's) 1998 Report on 'Harmfu
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Mikler, John, Ainsley Elbra, and Hannah Murphy-Gregory. "Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance." Australian Journal of Political Science 54, no. 2 (2019): 238–54. http://dx.doi.org/10.1080/10361146.2019.1601682.

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Svažič, Tatjana. "Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises." Naše gospodarstvo/Our economy 65, no. 4 (2019): 99–109. http://dx.doi.org/10.2478/ngoe-2019-0023.

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AbstractThis paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for Economic Co-operation and Development (OECD), namely its 15 actions, which we present in the first part of the paper, using descriptive and analytical methods. In the second part, we use critical and synthetic methods to assess how the selected aspects of multinational business will be impacted with described actions. Our conclusions show
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Nouwen, Martijn F. "The Market Distortion Provisions of Articles 116-117 TFEU: An Alternative Route to Qualified Majority Voting in Tax Matters?" Intertax 49, Issue 1 (2021): 14–28. http://dx.doi.org/10.54648/taxi2021003.

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The European Commission is currently exploring how to make full use of the market distortion provisions of Article 116-117 TFEU to end prolonged veto deadlocks in tax matters and to fully deliver on the EU’s fair tax agenda. This article sets out why the market distortion rules do not seem appropriate for any far-reaching EU tax integration initiatives. However, they could complement the diplomatic EU Code of Conduct Group’s work, and the Commission’s use of the State aid rules, in addressing national market distorting tax measures and tax ruling practices of Member States. Market distortion,
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Öz, N. Semih. "Controlled Foreign Company Regime in Turkey and its Valuation." Intertax 40, Issue 11 (2012): 643–47. http://dx.doi.org/10.54648/taxi2012066.

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In 2006, a new Corporate Income Tax Law was introduced in Turkey. One of its aims is to fight against harmful tax competition and therefore it covers defensive measures such as controlled foreign company (CFC) and transfer pricing practices which are intended to prevent companies from leaving their foreign subsidiaries' incomeabroad. This article describes and analyses CFC practices initiated in Turkey. Rather than giving detailed information, the article gives the definition of CFC's and summarizes their general features in a comparative approach, taking other country applications into accoun
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Wach, Tomasz. "Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance." Financial Law Review, no. 25 (1) (March 31, 2022): 110–25. http://dx.doi.org/10.4467/22996834flr.22.007.15657.

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The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-market prices in relations between related entities. An attempt was made to present the concept of the phenomenon of harmful tax competition, also the essence of tax avoidance, and to contrast this concept with the phenomenon of tax evasion. The phenomenon of tax optimization was also indicated. The relationship between the provisions of the general an
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Almahameed, Mwaffaq. "National Legislation Safeguarding Bank Secrecy and the Steps Needed to Comply with the Effective Exchange of Information Standards: A Comparative Study." Business Law Review 33, Issue 1 (2012): 12–17. http://dx.doi.org/10.54648/bula2012002.

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The exchange of tax-related information, as one of the major aspect of international tax cooperation in combating tax evasion and harmful tax practices by means of Double Taxation Agreements (DTAs), was an effective means of preserving bank secrecy. This fact was true until 2002, since the increase and expantion in crossborder transactions, through globalisation and governmental harmful competition to attract foreign direct investment, have led to reform in the international exchange of information policy and require more effective transparency. In April 2009, the G20 leaders. at their London
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Quilitzsch, Carsten, and Xaver Ditz. "Countering Harmful Tax Practices in Licensing of Rights: The New License Barrier Rule in Section 4j of the German Income Tax Act." Intertax 45, Issue 12 (2017): 822–27. http://dx.doi.org/10.54648/taxi2017072.

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On 2 June 2017, the German Bundesrat passed new legislation on the tax deduction of license fees as business expenses under section 4j of the German Income Tax Act (Einkommensteuergesetz). The authors present the new regulation in detail and conclude that it is not only unnecessary, but also problematic from the perspective of constitutional law and European law in particular.
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Dissertations / Theses on the topic "Harmful tax practices"

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Búry, Tomáš. "Daňová konkurence v USA a v Evropské unii." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199707.

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The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the t
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Beraldo, Mariana Passos. "Tax ruling, auxílio de Estado e concorrência fiscal no ambiente europeu." Master's thesis, 2020. http://hdl.handle.net/10362/132167.

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Dissertação com vista à obtenção do grau de Mestre em Direito Internacional e Europeu<br>A adoção pelos Estados de medidas de abrandamento fiscal, a fim de manter ou captar bases de tributação em seu território tem representado uma verdadeira corrida para o abismo. Inúmeras ações internacionais têm sido adotadas visando o combate eficaz ao fenômeno da concorrência fiscal. No âmbito desta dissertação, aborda-se trabalho repressivo desenvolvido pela União Europeia na Task Force on Tax Planning Practices, comandada pela Comissão Europeia visando controle de tax ruling emitidas para proporci
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Oguttu, Annet Wanyana. "Curbing offshore tax avoidance: the case of South African companies and trusts." Thesis, 2007. http://hdl.handle.net/10500/1929.

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This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting
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Silva, Irina Branco da. "Compete not cooperate - dematerialization of residance nexus under economic competition in the EU." Master's thesis, 2018. http://hdl.handle.net/10362/51014.

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Os Estados Membros, sob as condições da crescente pressão económica acentuada pelo envelhecimento e pelas baixas taxas de fertilidade da população Europeia, enfrentam um dilema “existencial”: ou continuarem a promover a abordagem humanista e sustentar os valores europeus através de uma cooperação mais aprofundada nas matérias de economia, mobilidade e fiscalização que são fulcrais para o funcionamento do mercado único europeu num mundo exponencialmente globalizado; ou adotarem uma política da “soft wars” – de competição e concorrência pelos contribuintes, trabalhadores altamente qualificados e
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Books on the topic "Harmful tax practices"

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The OECD's Project on Harmful Tax Practices. OECD Publishing, 2002. http://dx.doi.org/10.1787/9789264033993-en.

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Harmful Tax Practices - 2018 Progress Report on Preferential Regimes. OECD, 2019. http://dx.doi.org/10.1787/9789264311480-en.

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Harmful Tax Practices - 2017 Progress Report on Preferential Regimes. OECD, 2017. http://dx.doi.org/10.1787/9789264283954-en.

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Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings. OECD, 2017. http://dx.doi.org/10.1787/9789264285675-en.

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Organisation for economic co-operation and development. The OECD's project on harmful tax practices: The 2001 progress report. OECD, 2001.

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Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings. OECD, 2019. http://dx.doi.org/10.1787/7cc5b1a2-en.

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Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings. OECD, 2018. http://dx.doi.org/10.1787/9789264309586-en.

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Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings. OECD, 2020. http://dx.doi.org/10.1787/afd1bf8c-en.

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Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings. OECD, 2021. http://dx.doi.org/10.1787/f376127b-en.

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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance. OECD, 2014. http://dx.doi.org/10.1787/9789264218970-en.

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Book chapters on the topic "Harmful tax practices"

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Lips, Wouter. "Conclusion." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_11.

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AbstractThis book has been a collaboration between 20 authors who are all working on issues that link taxation with development and emancipation in the Global South in all sorts of different capacities. Together, we have offered ten chapters that explore four relevant themes: global tax governance and developing countries, external assistance for tax capacity building, tax incentives and attracting sustainable investment, and harmful and helpful tax practices for sustainable development. The book paints a picture of the difficulties countries in the Global South face when they participate in international tax relations, whether bilateral or multilateral, but each chapter also highlights opportunities for how the international community can do better in this regard.
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Grasern-Gertsch, Vivien. "Der OECD-Bericht betreffend „Identifying and Eliminating Harmful Tax Practices“ — Haben Steueroasen eine Überlebenschance?" In Wandel im Finanzdienstleistungssektor. Physica-Verlag HD, 2001. http://dx.doi.org/10.1007/978-3-642-57566-2_5.

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Hakelberg, Lukas. "Countering Harmful Tax Practices." In The Hypocritical Hegemon. Cornell University Press, 2020. http://dx.doi.org/10.7591/cornell/9781501748011.003.0003.

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This chapter shows that the Clinton administration promoted an international campaign against underregulated financial centers. It did so because it was concerned about the impact of tax havens on the perceived fairness of the US tax system, international financial stability, and the US sanctions regime. The Organisation for Economic Co-operation and Development (OECD), however, made the strategic mistake to tackle tax evasion by individuals and tax avoidance by multinationals in a single project, creating opposition from business associations in the United States and elsewhere. Instead of credibly linking noncompliance with OECD recommendations to economic sanctions, the Clinton administration thus accepted the severe dilution of the harmful tax competition initiative's anti-avoidance elements even before the Bush administration took office in 2001. A nested comparison of two unilateral tax initiatives moreover reveals that the Clinton administration generally failed to pass regulations curbing tax avoidance but succeeded in passing regulations against tax evasion.
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"3. Countering Harmful Tax Practices." In The Hypocritical Hegemon. Cornell University Press, 2020. http://dx.doi.org/10.7591/9781501748035-007.

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"The forum on harmful tax practices." In Law and Development. Routledge-Cavendish, 2012. http://dx.doi.org/10.4324/9781843145189-29.

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Oguttu, Annet Wanyana. "International Tax Competition, Harmful Tax Practices and the ‘Race to the Bottom’: A Special Focus on Unstrategic Tax Incentives in Africa." In Tax Justice and Global Inequality. Zed, 2020. http://dx.doi.org/10.5040/9781350225657.ch-003.

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Dye, Christopher. "The burden of choice." In The Great Health Dilemma. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198853824.003.0006.

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Consumers are ultimately responsible for ‘behavioural’ risks to their health, but the behaviours in question are also those of manufacturers and governments, and the burden of choice on consumers is lighter when shared. Governments, in particular, have the motives, means, and powers to intervene between commercial supply and consumer demand. Among the most effective instruments of government are taxation and regulation, especially for the control of single, major causes of illness such as tobacco and sugar. Taxes put a value on the future, today: consumers and manufacturers can choose to pay immediately for the costs incurred to society in future, or switch to healthier lifestyles and business practices. In practice, governments under pressure from lobbyists tend to under-tax harmful commodities, so other enticements are needed too. In this context, empirical studies show health promotion is complementary to disease prevention—making health gains while avoiding health losses—especially when the joint benefits for health are large.
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Verdier, Pierre-Hugues. "Conclusion." In Global Banks on Trial. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190675776.003.0006.

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This chapter summarizes the findings of the case studies examined in the previous chapters and discusses their implications. The cases support the conjectures proposed in the introduction. Consistent with the differences in incentives and capabilities between regulators and prosecutors, the latter repeatedly provided robust enforcement against harmful practices by global banks that had not been effectively addressed by the former. Their ability to do so was buttressed by U.S. control over the international financial infrastructure, such as access to U.S. dollar payments, and the country’s leverage over global banks that rely on that infrastructure. Although banks and foreign governments often complained of U.S. unilateralism, in two cases—benchmark manipulation and tax evasion—U.S. enforcement actions led to substantial and widely beneficial international reforms. These conclusions challenge the widespread notion that U.S. enforcement actions against global banks are ineffective due to the “too big to jail” problem. They also qualify arguments to the effect that explicit deployment of U.S. structural power over international finance to achieve policy goals necessarily threatens to erode U.S. centrality in international finance.
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Frankham, Richard, Jonathan D. Ballou, Katherine Ralls, et al. "Genetic rescue resulting from gene flow." In A Practical Guide for Genetic Management of Fragmented Animal and Plant Populations. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198783411.003.0005.

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Inbreeding is reduced and genetic diversity enhanced when a small isolated inbred population is crossed to another unrelated population. Crossing can have beneficial or harmful effects on fitness, but beneficial effects predominate, and the risks of harmful ones (outbreeding depression) can be predicted and avoided. For crosses with a low risk of outbreeding depression, there are large and consistent benefits on fitness that persist across generations in natural outbreeders. Benefits are greater in species that naturally outbreed than those that inbreed, and increase with the difference in inbreeding coefficient between crossed and inbred populations in mothers and zygotes. Crossing between populations also enhances the ability to evolve. Outbreeding depression result primarily from populations belonging to different taxa, having fixed chromosome differences, being genetically adapted to different environments, having a long history of isolation, or to combinations of these, and can be avoided by screening out population combinations with these characteristics.
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Reports on the topic "Harmful tax practices"

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Management support for postabortion operations research at the Egyptian Fertility Care Society. Population Council, 1998. http://dx.doi.org/10.31899/rh1998.1040.

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The ANE OR/TA Project started its first five-year phase in 1991 addressing increased choice and accessibility of contraceptive use, promoting quality of family planning (FP) services in Asia and the Near East, and promoting the use of operations research (OR) to solve service-delivery problems. The first phase emphasized human resource development. During the years leading up to the 1994 International Conference on Population and Development, there was increased global attention to issues related to reproductive health (RH), and in particular the adverse health implications of harmful RH pract
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