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Journal articles on the topic 'International Tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 21 February 2023

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1

Kemme, David M., Bhavik Parikh, and Tanja Steigner. "Tax Morale and International Tax Evasion." Journal of World Business 55, no. 3 (April 2020): 101052. http://dx.doi.org/10.1016/j.jwb.2019.101052.

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2

Rosembuj, Tulio. "International Tax Arbitrage." Intertax 39, Issue 4 (April 1, 2011): 158–68. http://dx.doi.org/10.54648/taxi2011019.

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The end of this decade leaves us with a scenario bare of any justification. There was not only the pursuit of certain logic for immediate profits but also the global aim to turn taxes (both local and international) into profits. Arbitrage was aimed to take advantage of differences in prices, and tax arbitrage went a step further aiming to turn the tax advantage into price. The aim was not solely to minimize the tax impact but also to add financial profits to the tax profit, which then became a source of income. The general principle against tax evasion establishes the restriction of any abusive practice in tax arbitrage. The double taxation principle needs the correlation of taxation, at least, in one place. One of the means used to avoid it was the use of financial hybrids and other hybrid forms. The Bank for International Settlements, Basel I, and the increasing role of credit rating agencies contributed substantially to the massive development of financial and tax arbitrage, both at local and international levels. We are in a position to know what triggered the financial markets crisis, but surprisingly enough, neither the financial law nor tax law has yet reacted. Scholars, regulations, and precedents provide sufficient basis for such a reaction!

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3

Strobel, Caroline D. "International Tax Issues." Journal of Corporate Accounting & Finance 26, no. 1 (October 21, 2014): 73–75. http://dx.doi.org/10.1002/jcaf.22009.

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4

Gravelle, Jane G. "Tax Havens: International Tax Avoidance and Evasion." National Tax Journal 62, no. 4 (December 2009): 727–53. http://dx.doi.org/10.17310/ntj.2009.4.07.

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5

Andrianova, Natalia. "Low-Tax Jurisdictions in International Tax Planning." Russian Law Journal 9, no. 3 (September 29, 2021): 137–62. http://dx.doi.org/10.17589/2309-8678-2021-9-3-137-162.

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Until recently low-tax jurisdictions have played an important role in the formulation of tax planning schemes by multinational enterprises. However with the onset of global trends towards deoffshorization, existing methods of tax optimization have seen significant changes. As there is currently no one single approach when creating the definition of, or defining a “low-tax jurisdiction”, in this article the definition and the main features of lowtax jurisdictions are proposed and the main stages in the formation and development of low-tax jurisdictions are detailed. On the basis of research carried out on the national legislation of low-tax jurisdictions, the main company types which meet the special legal formulae that can be incorporated into low-tax jurisdictions have been analyzed. In order to highlight similar characteristics and to simplify the analysis of the national legislation of low-tax jurisdictions so that general recommendations covering the nature of measures which can be used to counter illegal tax avoidance, tax evasion, money laundering and other illegal financial machinations, different classifications of low-tax jurisdictions have been analyzed. The unfair and perhaps even illegal use of low-tax jurisdictions often leads to violations of core tax principles which may have an impact on the overall size of budget revenues available to high-tax countries. Therefore, deoffshorization measures are being proposed at the international level. Currently the main global trend has been to increase the transparency of tax information and of financial transactions which are carried out by international exchanges. This is supported by the strengthening and expansion of cooperation between tax authorities which serves to counter the abuse of provisions in international tax treaties on the avoidance of double taxation.

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6

Clausing, Kimberly A. "International Tax Avoidance U.S. International Trade." National Tax Journal 59, no. 2 (June 2006): 269–87. http://dx.doi.org/10.17310/ntj.2006.2.05.

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7

Lee, Yeji, and Kiho Choi. "Tax Avoidance and Firm Value: International Evidence." Korean Accounting Review 47, no. 3 (June 30, 2022): 33–74. http://dx.doi.org/10.24056/kar.2022.06.002.

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8

Desai, Mihir A., and James R. Hines. "Evaluating International Tax Reform." National Tax Journal 56, no. 3 (September 2003): 463–85. http://dx.doi.org/10.17310/ntj.2003.3.03.

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9

Oliver, J. David B. "Resolving International Tax Disputes." Intertax 31, Issue 10 (October 1, 2003): 313. http://dx.doi.org/10.54648/taxi2003062.

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10

Stojanovic, Snezana. "International tax treaties override." Zbornik Matice srpske za drustvene nauke, no. 162 (2017): 347–63. http://dx.doi.org/10.2298/zmsdn1762347s.

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International order is based on the consent of states and the principle pacta sunt servanda, thus making the treaty override a serious problem. When one party unilaterally overrules treaty provision(s), other party may undertake measures prescribed in the Vienna Convention on the Law of Treaties: termination or suspension. It is also possible to apply mutual agreement procedure. Usually, states avoid entering into re-negotiation of the treaties because it is time-consuming. The author differentiates between treaty override in monist and dualist states, and within the European Union, then makes conclusion about the absence of pure solutions and proposes global action for solving treaty overriding problem, which could have further impact on economic activity and wealth on national and global level.

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11

Gordon, Paul D. "International tax summaries 1987." British Accounting Review 20, no. 2 (August 1988): 194–95. http://dx.doi.org/10.1016/0890-8389(88)90046-7.

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12

Dennis-Escoffier, Shirley. "New international tax provisions." Journal of Corporate Accounting & Finance 22, no. 2 (December 23, 2010): 75–78. http://dx.doi.org/10.1002/jcaf.20666.

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13

ADAM, K. I., and R. T. OLORUNGBEBE. "INTERNATIONAL TAX ISSUES UNDER THE NIGERIAN TAX LEGISLATION." Agora International Journal of Juridical Sciences 12, no. 1 (November 26, 2018): 35–45. http://dx.doi.org/10.15837/aijjs.v12i1.3414.

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The drive for global economic integration has necessitated the development and adoption of certain international standards to guarantee increased certainty in business environment across nations and reduce levels of risks in the market. Considering the prominence of tax legislation as a major index or infrastructural component of an enabling environment necessary for optimum investments and business growth, this paper attempts to give an overview of issues relevant to international taxation and examines their level of conformity to global standards.

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14

Devereux, M. P., R. Griffith, and A. Klemm. "Corporate income tax reforms and international tax competition." Economic Policy 17, no. 35 (October 1, 2002): 449–95. http://dx.doi.org/10.1111/1468-0327.00094.

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15

Razin, Assaf, and Efraim Sadka. "International tax competition and gains from tax harmonization." Economics Letters 37, no. 1 (September 1991): 69–76. http://dx.doi.org/10.1016/0165-1765(91)90245-g.

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16

Sormin, Aflintua H., Alhabieb Amanggori, and Dr Prianto Budi Saptono. "Indonesian Double Tax Avoidance (P3B) In International Tax Law." International Journal of Scientific and Research Publications (IJSRP) 11, no. 8 (August 12, 2021): 257–59. http://dx.doi.org/10.29322/ijsrp.11.08.2021.p11635.

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17

EDEN, LORRAINE, and ROBERT T. KUDRLE. "Tax Havens: Renegade States in the International Tax Regime?*." Law & Policy 27, no. 1 (December 23, 2004): 100–127. http://dx.doi.org/10.1111/j.1467-9930.2004.00193.x.

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18

FUJIWARA, KENJI. "Tax Principles and Tariff-Tax Reforms under International Oligopoly." Journal of Public Economic Theory 18, no. 1 (January 26, 2016): 84–98. http://dx.doi.org/10.1111/jpet.12140.

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19

Ogawa, Hikaru. "When ad valorem tax prevails in international tax competition." International Review of Economics & Finance 46 (November 2016): 1–9. http://dx.doi.org/10.1016/j.iref.2016.08.002.

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20

Strobel, Frank. "International tax arbitrage, tax evasion and interest parity conditions." Research in Economics 55, no. 4 (December 2001): 413–27. http://dx.doi.org/10.1006/reec.2001.0264.

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21

Cassee, Andreas. "International tax competition and justice: The case for global minimum tax rates." Politics, Philosophy & Economics 18, no. 3 (May 9, 2019): 242–63. http://dx.doi.org/10.1177/1470594x19848074.

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International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective fiscal self-determination internationally. I argue that we should opt for a more robust, preference-independent mechanism to prevent harmful tax competition instead. States should, as a matter of justice, accept global minimum tax rates on mobile tax bases.

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22

Gravelle, Jane G. "Issues in International Tax Policy." National Tax Journal 57, no. 3 (September 2004): 773–77. http://dx.doi.org/10.17310/ntj.2004.3.15.

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23

Troyanskaya, M. A., and Yu G. Tyurina. "Atmospheric emission tax: International experience." International Accounting 21, no. 6 (June 15, 2018): 670–82. http://dx.doi.org/10.24891/ia.21.6.670.

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24

Wach, Tomasz. "Counteracting International Tax Avoidance Practices." Financial Law Review 2019, no. 1 (March 29, 2019): 46–60. http://dx.doi.org/10.4467/22996834flr.19.004.10522.

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25

John M. Campbell and Patrick M. Deziel. "Canada’s Focus on International Tax." Journal of IFA, Korea 29, no. 2 (August 2013): 45–136. http://dx.doi.org/10.17324/ifakjl.29.2.201308.002.

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26

Daniels, A. H. M. "International Cooperation between Tax Authorities." Legal Issues of Economic Integration 15, Issue 1 (June 1, 1988): 35–54. http://dx.doi.org/10.54648/leie1988003.

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27

Zielke, Rainer. "International Tax Planning with Comtax." Intertax 37, Issue 3 (March 1, 2009): 197–206. http://dx.doi.org/10.54648/taxi2009020.

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International tax planning, especially with holding companies, is the most tax effective but also most demanding field of international tax planning, as numerous systems of taxation and their interrelation have to be taken into consideration and computer based systems are necessary. Whereas most of those systems are usually limited to providing basic information on corporate income tax systems, tax rates and the treaty network, the Comtax System provides not only current in-depth information on numerous national systems of taxation, but also quantifies cross border payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. The theory of international tax planning with holding companies provides corporate objectives, strategies and instruments that are the benchmark of the evaluation of Comtax. The Comtax system is able to cover all aspects of international tax planning with holding companies.

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28

Pistone, Pasquale. "Towards European international tax law." EC Tax Review 14, Issue 1 (April 1, 2005): 4–9. http://dx.doi.org/10.54648/ecta2005002.

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29

Masuda, Hidetoshi. "Issues of International Tax Law." TRENDS IN THE SCIENCES 7, no. 12 (2002): 78–80. http://dx.doi.org/10.5363/tits.7.12_78.

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30

Pires, Manuel. "Quo Vadis International Tax Law?" Intertax 29, Issue 12 (December 1, 2001): 394–95. http://dx.doi.org/10.54648/390801.

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31

Ferrers, Tony. "New Zealand International Tax Developments." Intertax 24, Issue 10 (October 1, 1996): 388–96. http://dx.doi.org/10.54648/taxi1996066.

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32

Frenkel, Jacob A., and Assaf Razin. "International Effects of Tax Reforms." Economic Journal 99, no. 395 (1989): 38. http://dx.doi.org/10.2307/2234069.

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33

Huizinga, Harry, and Gaëtan Nicodème. "Are international deposits tax-driven." Journal of Public Economics 88, no. 6 (June 2004): 1093–118. http://dx.doi.org/10.1016/s0047-2727(03)00058-6.

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34

Wilson, John Douglas, and Eckhard Janeba. "Decentralization and international tax competition." Journal of Public Economics 89, no. 7 (July 2005): 1211–29. http://dx.doi.org/10.1016/j.jpubeco.2004.08.005.

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35

Mason, Ruth. "The Transformation of International Tax." American Journal of International Law 114, no. 3 (May 6, 2020): 353–402. http://dx.doi.org/10.1017/ajil.2020.33.

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AbstractThe recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax—changing its participants, agenda, institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes widened a rift over revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes.

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36

Kvaal, Erlend, and Christopher Nobes. "International Variations in Tax Disclosures." Accounting in Europe 10, no. 2 (November 2013): 241–73. http://dx.doi.org/10.1080/17449480.2013.834733.

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37

Lesage, Dries, and David McNair. "International cooperation against tax havens." Global Social Policy: An Interdisciplinary Journal of Public Policy and Social Development 11, no. 1 (April 2011): 9–12. http://dx.doi.org/10.1177/1468018110392195b.

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38

Krautheim, Sebastian, and Tim Schmidt-Eisenlohr. "Wages and International Tax Competition." Review of International Economics 24, no. 5 (May 5, 2016): 893–923. http://dx.doi.org/10.1111/roie.12227.

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39

International Monetary Fund. "International Effects of Tax Reforms." IMF Working Papers 88, no. 62 (1988): i. http://dx.doi.org/10.5089/9781451964271.001.

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40

Dagan, Tsilly. "International Tax and Global Justice." Theoretical Inquiries in Law 18, no. 1 (January 1, 2017): 1–35. http://dx.doi.org/10.1515/til-2017-0002.

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AbstractInequality, as well as the scope of the duty of justice to reduce it, has always been a central concern of political justice. Income taxation has been seen as a key tool for redistribution and the state was the arena for discussions of justice. Globalization and the tax competition it fosters among states change the context for the discussion of distributive justice. Given the state’s fading coercive power in taxation and the decreasing power of its citizenry to co-author its collective will due to global competition, we can no longer assume that justice can be realized within the parameters of the state. International tax policy in an effort to retain justice often opts for cooperation as a vehicle to support distributive justice. But cooperation among states is more than a way for them to promote their aims through bargaining. Rather, it is a way for states to regain legitimacy by sustaining their very ability to ensure the collective action of their citizens and to treat them with equal respect and concern. The traditional discussion in international taxation seems to endorse a statist position — implicitly assuming that when states bargain for a multilateral deal, justice is completely mediated by the agreement of the states. In contrast, this Article argues that such a multilateral regime intended to provide the state with fundamental legitimacy requires independent justification. Contrary to the conventional statist position, I maintain that cooperating states have a duty to ensure that the constituents of all cooperating states are not treated unjustly because of the agreement. I argue that not only cosmopolitanism but political justice too requires that a justifiable cooperative regime must improve (or at least not worsen) the welfare of the least well-off citizens in all cooperating states. I explain that cooperation alone is no guarantee of improved welfare and that certain transfer payments between rich and poor countries might be required to ensure this.

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41

Strobel, Caroline D. "Some Changes in International Tax." Journal of Corporate Accounting & Finance 28, no. 3 (February 22, 2017): 90–92. http://dx.doi.org/10.1002/jcaf.22254.

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42

Strobel, Caroline D. "Some Recent International Tax News." Journal of Corporate Accounting & Finance 12, no. 6 (2001): 81–83. http://dx.doi.org/10.1002/jcaf.1113.

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43

Leung, Charles, Tin Cheuk Leung, and Kwok Ping Tsang. "International Real Estate Review." International Real Estate Review 18, no. 4 (December 31, 2015): 473–501. http://dx.doi.org/10.53383/100210.

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We study the implications of a property market transaction tax. As property buyers are obligated to pay a transaction tax ("stamp duty¨ or SD) where the rate increases with the value of the transaction, there are incentives to trade at the cutoff points of the tax schedule or just below them. Thus, both ¡§bunching in transactions¡¨ and ¡§underpricing¡¨ should be observed near those cutoffs. Furthermore, the bunching points should change with the tax schedule. We confirm these conjectures with a rich dataset from the Hong Kong housing market and provide a measure of tax avoidance.

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44

Andrés Aucejo, Eva. "Towards an International Code for administrative cooperation in tax matter and international tax governance." Revista Derecho del Estado, no. 40 (December 13, 2017): 45–85. http://dx.doi.org/10.18601/01229893.n40.03.

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There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law) reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA). Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law), to be signed by the States to become an international legal source (hard law). Filling this Code as Articulated Text (form) could be very useful for the International Community towards an International Tax Governance.

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45

Kutasi, Gábor, and Júlia Perger. "Tax incentives applied against externalities: International examples of fat tax and carbon tax." Society and Economy 37, s1 (December 2015): 117–35. http://dx.doi.org/10.1556/204.2015.37.s.8.

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This study assesses the Pigou taxes introduced as a response to negative externalities in practice. The authors analyze the international practice and effectiveness of taxation on food products harmful to health and on carbon emissions harmful to the environment and, in relation to these two types of taxes, the focus is on the opportunities and the factors reducing efficiency.

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46

Chen, Jian, and David H. Downs. "International Real Estate Review." International Real Estate Review 16, no. 3 (December 31, 2013): 323–43. http://dx.doi.org/10.53383/100176.

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This paper examines real property tax as a determinant of tenure choice. The analysis is conducted in two stages. First, parameter estimates for a reduced-form homeownership model are obtained through multivariate logistic regression on data drawn from the U.S. Survey of Income and Program Participation (SIPP). Second, data from the Chinese Household Income Project (CHIP) is used to obtain predicted homeownership for China by using the SIPP-based model. Actual and predicted values of homeownership in China are presented, and the marginal effect of property tax is computed. Overall, we find that tenure choice is significantly influenced by property tax, even after controlling for a wide range of supply and demand considerations. Furthermore, and in the case of China, we show that the negative impact of property tax on homeownership may be mitigated by corresponding ownership incentives (e.g., tax policy). To the best of our knowledge, this is the first paper to explicitly analyze property tax in this regard. Implications based on the empirical analysis are applicable to the evolution of property tax policy in China.

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47

Marmilava, Katsiaryna. "Reshaping R&D Tax Incentive Policy in Terms of International Tax Competition." Európai Tükör 23, no. 4 (June 25, 2021): 43–57. http://dx.doi.org/10.32559/et.2020.4.4.

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Policies to stimulate research and development are significant in the government’s agenda and affect businesses growing internationally. The article highlights the role of tax incentives in the policy mix to promote private research and development (R&D). It discusses evolution and recent trends in R&D tax incentive schemes in European countries. The impact of international tax competition on their adoption and generosity is investigated. Moreover, a decision-making model on implementation and generosity of R&D tax incentives is introduced.

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48

Ryakhovsky, Dmitriy I. "Tax Regulation of Transfer Pricing: National And International Specifics." Revista Gestão Inovação e Tecnologias 11, no. 4 (July 10, 2021): 852–62. http://dx.doi.org/10.47059/revistageintec.v11i4.2151.

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49

Erdem, Muhammet Emre, and İmran Arıtı Erdem. "THE POSITION OF INTERNATIONAL TAX TREATIES IN DOMESTIC LAW." E-journal of New World Sciences Academy 14, no. 2 (April 29, 2019): 1–24. http://dx.doi.org/10.12739/nwsa.2019.14.2.4c0228.

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50

Jogarajan, Sunita. "Tax In History: The 100th Anniversary of International Institutions and International Taxation." Intertax 48, Issue 10 (September 1, 2020): 929–33. http://dx.doi.org/10.54648/taxi2020091.

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The year 2020 got off to an encouraging start. On 29-30 January 2020 … the 137 countries and jurisdictions of the G20/OECD Inclusive Framework on BEPS reaffirmed their commitment to reach a consensus-based solution and endorsed the ‘Outline of the Architecture of a Unified Approach on Pillar One.’(OECD, OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Riyadh, Saudi Arabia) (OECD Publishing, Feb. 2020), available at http://www.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-riyadhsaudi- arabia-february-2020.pdf (accessed 11 June 2020).) League of Nations, international tax, tax treaty, Great War, international institutions, International Financial Conference, tax evasion, double taxation, model treaties.

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