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Journal articles on the topic 'Tax cooperation'

Author: Grafiati

Published: 4 June 2021

Last updated: 27 April 2022

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1

Dagan, Tsilly. "International Tax and Global Justice." Theoretical Inquiries in Law 18, no. 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 para

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2

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 (2011): 9–12. http://dx.doi.org/10.1177/1468018110392195b.

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3

Frey, Bruno S., and Benno Torgler. "Tax morale and conditional cooperation." Journal of Comparative Economics 35, no. 1 (2007): 136–59. http://dx.doi.org/10.1016/j.jce.2006.10.006.

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4

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

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5

Macudziński, Mariusz. "Cooperation agreement as an innovative form of cooperation with the tax administration." Studia Administracji i Bezpieczeństwa 10, no. 10 (2021): 99–112. http://dx.doi.org/10.5604/01.3001.0015.6245.

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The goal of the publication is to assess the normative scope of the new form of cooperation with the tax administration, which is the institution of a cooperation agreement. This innovative form of relations between entities of tax law is another and necessary element of modern state policy. The starting point is the location of the institution of the cooperation agreement within the scope of the Cooperation Programme, its basic assumptions and conditions, as well as its reference to the applicable tax law regulations. It has also been shown that horizontal monitoring is being established with

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6

FitzGerald, Valpy. "International tax cooperation and capital mobility." CEPAL Review 2002, no. 77 (2002): 65–78. http://dx.doi.org/10.18356/3d1d070c-en.

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7

Shelepov, Andrei. "BEPS Action Plan: Global Tax Cooperation." International Organisations Research Journal 11, no. 4 (2016): 36–59. http://dx.doi.org/10.17323/1996-7845-2016-07-36.

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8

Saitova, Raliya. "TAX OPTIMIZATION IN CONSUMER COOPERATION ORGANIZATIONS." Scientific Review: Theory and Practice 9, no. 6 (2019): 828–34. http://dx.doi.org/10.35679/2226-0226-2019-9-6-828-834.

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9

Cheng, Hua, Jennifer Tarnok та Wade P. Parks. "Human Immunodeficiency Virus Type 1 Genome Activation Induced by Human T-Cell Leukemia Virus Type 1 Tax Protein Is through Cooperation of NF-κB and Tat". Journal of Virology 72, № 8 (1998): 6911–16. http://dx.doi.org/10.1128/jvi.72.8.6911-6916.1998.

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ABSTRACT For productive replication of human immunodeficiency virus type 1 (HIV-1) in host cells, the viral genome-encoded transactivator Tat and several cellular transcription factors are required for efficient viral gene transcription. However, it remains unclear how the viral genome initiates transcription before Tat is transcribed or when Tat is at suboptimal levels. Here, we utilized the human T-cell leukemia type 1 Tax protein as a molecular tool to investigate the mechanism of viral gene transcription that initiates the early phase of infection of HIV-1. Tax alone does not significantly

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10

Kudrle, Robert. "The Limited Prospects for International Tax Cooperation." Global Policy 8, no. 4 (2017): 455–63. http://dx.doi.org/10.1111/1758-5899.12475.

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11

Wang, Wenming, Keisuke Kawachi, and Hikaru Ogawa. "Does equalization transfer enhance partial tax cooperation?" International Review of Economics & Finance 51 (September 2017): 431–43. http://dx.doi.org/10.1016/j.iref.2017.06.009.

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12

van Arendonk, Henk. "The European Cooperation Project, Tax & Sovereignty." EC Tax Review 25, Issue 5/6 (2016): 242–46. http://dx.doi.org/10.54648/ecta2016026.

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13

Ahrens, Leo, Lukas Hakelberg, and Thomas Rixen. "Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital." Intertax 49, Issue 6/7 (2021): 549–54. http://dx.doi.org/10.54648/taxi2021053.

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14

Tjondro, Elisa, Lijuntri Patuli, Richard Andrianto, and Delitha Julitha. "Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (2020): 61. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p06.

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This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/pro

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15

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 Euro

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16

Estellita, Heloisa, and Frederico Silva Bastos. "TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL." Revista Direito GV 11, no. 1 (2015): 13–35. http://dx.doi.org/10.1590/1808-2432201502.

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Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in a global dimension. Fo cope with that, new forms of regulation and regulators emerge. Under this view, an effort towards signing international treaties, conventions and agreements seems to be a feasible solution. The brazilian legal framework contains principles and rules that make international cooperation and exchange of information (eoi) wi

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17

Eberhartinger, Eva, and Maximilian Zieser. "The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs." Schmalenbach Journal of Business Research 73, no. 1 (2021): 125–78. http://dx.doi.org/10.1007/s41471-021-00108-6.

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AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms’ perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We exa

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18

Vybíral, Roman. "International Cooperation in the Fight against Tax Evasion." Public Governance, Administration and Finances Law Review 4, no. 1 (2019): 44–49. http://dx.doi.org/10.53116/pgaflr.2019.1.4.

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As regards the fight against tax evasion individual states do not act isolated, on the contrary the key role is being played by international organisations. Because of the wide fiscal sovereignty of states such cooperation takes many forms and outputs. On the one hand, this article aims to identify areas within which the fight against tax evasion occurs. Furthermore, it aims to analyse the development and current status of important international organisations that fight against tax evasion and to present their selected outputs.

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19

Antić, Dinka. "Multilateral Mechanisms for Eliminating the Global Phenomena of Double Non-Taxation / Multilateralni mehanizmi za eliminaciju globalnog fenomena dvostrukog neoporezivanja." Годишњак факултета правних наука - АПЕИРОН 5, no. 5 (2015): 213. http://dx.doi.org/10.7251/gfp1505213a.

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Internationalization of administrative cooperation of tax administrations is an adequate response to the growing internationalization of taxpayers’ business and the emergence of new financial instruments. The emergence of cross-border and international tax frauds in addition to threatening the budgets of states, it also undermines fairness of taxation, since regular taxpayers pay more tax than they should, and threatens the efficiency of capital allocation and equal competition in the market. Exchange of information on taxpayers and transactions within multilateral agreements allows states to

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20

Alaverdyan, O. А., and N. R. Avetisyan. "Modern Challenges of International Tax Cooperation and Armenia." Financial Journal, no. 4 (2018): 32–37. http://dx.doi.org/10.31107/2075-1990-2018-4-32-37.

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21

Kessing, Sebastian G., Kai A. Konrad, and Christos Kotsogiannis. "Federal tax autonomy and the limits of cooperation." Journal of Urban Economics 59, no. 2 (2006): 317–29. http://dx.doi.org/10.1016/j.jue.2005.10.002.

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22

van der Hel-van Dijk, E. C. J. M. "Joint Audits: Next Level in Cooperation between Germany and The Netherlands?" Intertax 43, Issue 8/9 (2015): 495–500. http://dx.doi.org/10.54648/taxi2015047.

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The international landscape in tax matters is changing rapidly. In particular the taxation of multinational companies nowadays is closely scrutinized. As a reaction tax authorities are seeking for enhanced international cooperation in tax matters. Within that context the German and Dutch tax authorities last year completed a pilot project in which they examined whether they could add a new form of cooperation – the so-called joint audit – to the existing ones. The evaluation of the pilot project provides a number of insights that are important for the further development of mutual assistance i

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23

Tychmanska, Aleksandra. "The OECD as the Future International Tax Organization: An Inevitable Course of Events?" Intertax 49, Issue 8/9 (2021): 614–35. http://dx.doi.org/10.54648/taxi2021064.

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Over the years, the increasing process of tax law internationalization may be observed due to which tax cooperation between states expands and may take various forms. The leading international organization that creates a platform for the cooperation of states on tax matters and provides expertise in the scope of tax law is the Organization for Economic Co-operation and Development (OECD). This article focuses on the role that the OECD performs in the international arena and analyses its increasing significance over the decades as the organization providing platform for states to collaborate on

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24

PÁLVÖLGYI, RITA, and ISTVÁN HERBAI. "Public Participation in Cooperative Planning: A Local Tax Issue in Nagykanizsa, Hungary." ANNALS of the American Academy of Political and Social Science 552, no. 1 (1997): 75–85. http://dx.doi.org/10.1177/0002716297552001007.

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This article presents, in the context of public participation, a case of cooperative planning, a practice that is still rather rare in Hungary. The Partners-Hungary Foundation arranged cooperative planning concerning a local tax issue in a medium-sized city in Hungary. The authors describe the program, the essence of the conflict, and the stakeholders. The foundation provided a training program to develop skills in cooperation. The article examines the course of the training, the process of the cooperative planning, and the proposals of the participants to resolve the conflict. The article rev

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25

van Arendonk, Henk. "Twenty Years of the EC Tax Review." EC Tax Review 21, Issue 3 (2012): 114–16. http://dx.doi.org/10.54648/ecta2012011.

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The Neumark report draws attention on several occasions to taxes that affect citizens, including income tax, wealth tax, inheritance tax and taxes on motor vehicles, while also making a number of recommendations. However, the subject of citizens and taxation attracted little attention in the first fifty years of the EU, with the primary focus of cooperation being on economic matters. A Savings Tax Directive was adopted, and there has also been quite some ECJ case law on specific national schemes' compliance, or otherwise, with EU law. The Treaty of Maastricht widened European cooperation to in

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26

SCHWEITZER, FRANK, LUCA VERGINER, and GIACOMO VACCARIO. "SHOULD THE GOVERNMENT REWARD COOPERATION? INSIGHTS FROM AN AGENT-BASED MODEL OF WEALTH REDISTRIBUTION." Advances in Complex Systems 23, no. 07 (2020): 2050018. http://dx.doi.org/10.1142/s0219525920500186.

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In our multi-agent model, agents generate wealth from repeated interactions for which a prisoner’s dilemma payoff matrix is assumed. Their gains are taxed by a government at a rate [Formula: see text]. The resulting budget is spent to cover administrative costs and to pay a bonus to cooperative agents, which can be identified correctly only with a probability [Formula: see text]. Agents decide at each time step to choose either cooperation or defection based on different information. In the local scenario, they compare their potential gains from both strategies. In the global scenario, they co

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27

Kudryashova, Ekaterina, and Anna Shashkova. "Tax Incentives Issue for Innovations in Sustainable Energy within the BRICS strategic partnership framework." E3S Web of Conferences 220 (2020): 01007. http://dx.doi.org/10.1051/e3sconf/202022001007.

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The energy sector is one of the key topics in agenda of the BRICS strategic partnership. There are a few steps taken towards the development of sustainable energy innovations as well. However, this direction of strategic partnership is not supported by the other BRICS cooperation channels like the cooperation on tax matters. The tax incentives for the sustainable energy innovations could be part of the tax capacity building announced in the BRICS documents elaborated during the BRICS countries Revenue Authorities.

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28

Wang, Zai Tang, and Na Wang. "Empirical Analysis on Signed Tax Treaty's Influence on the China's ODI." Applied Mechanics and Materials 513-517 (February 2014): 3765–68. http://dx.doi.org/10.4028/www.scientific.net/amm.513-517.3765.

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Tax treaty signed between countries can solve the problem of the crossing of tax right, adjust the international double taxation, prevent transnational tax evasion, resolve the international tax disputes, promote cooperation with other countries. This paper analyzes the influence of overseas direct investment based on signed the tax treaty.

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29

Cheng, Yongwei, Dong Mu, and Yi Zhang. "Mixed Carbon Policies Based on Cooperation of Carbon Emission Reduction in Supply Chain." Discrete Dynamics in Nature and Society 2017 (2017): 1–11. http://dx.doi.org/10.1155/2017/4379124.

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This paper established cooperation decision model for a mixed carbon policy of carbon trading-carbon tax (environmental tax) in a two-stageS-Msupply chain. For three different cooperative abatement situations, we considered the supplier driven model, the manufacturer driven model, and the equilibrium game model. We investigated the influence of mixed carbon policy with constraint of reduction targets on supply chain price, productivity, profits, carbon emissions reduction rate, and so on. The results showed that (1) high-strength carbon policies do not necessarily encourage enterprises to effe

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30

Brauner, Yariv. "International Tax Policy: Between Competition and Cooperation (book review)." Florida Tax Review 22, no. 2 (2019): 571–78. http://dx.doi.org/10.5744/ftr.2019.1005.

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31

Sobiech, Agnieszka. "Cooperation in the “Joint Undertaking” Form – Selected Tax Issues." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 83 (2016): 129–39. http://dx.doi.org/10.18276/frfu.2016.5.83/1-12.

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32

Kim, Hyun－Dong, and Suh－Yeun Choi. "Tax Issues for Funding for South－North Economic Cooperation." Review of Accounting and Policy Studies 25, no. 2 (2020): 279–302. http://dx.doi.org/10.21737/raps.2020.05.25.2.279.

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33

José Antonio Ocampo. "Focus: The World Needs To Revamp International Tax Cooperation." International Union Rights 25, no. 1 (2018): 19. http://dx.doi.org/10.14213/inteuniorigh.25.1.0019.

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34

Kammas, P., and A. Philippopoulos. "The Role of International Public Goods in Tax Cooperation." CESifo Economic Studies 56, no. 2 (2009): 278–99. http://dx.doi.org/10.1093/cesifo/ifp025.

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35

Yakita, Akira. "Capital Tax Competition and Cooperation with Endogenous Capital Formation." Review of International Economics 22, no. 3 (2014): 459–68. http://dx.doi.org/10.1111/roie.12118.

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36

Sidik, Machfud. "Digital Services Tax: Challenge of International Cooperation For Harmonization." Journal of Tax and Business 3, no. 1 (2022): 56–64. http://dx.doi.org/10.55336/jpb.v3i1.46.

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The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international privacy law and data protection, as well as accounting and regulation, a strategic tax policy perspective, the uptake of digital technologies may potentially constrain the options available to policymakers in relation to the overall tax mix. Technological innovation and the growth of the Internet have profoundly affected trade relations, product

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37

Obhof, Thomas J. "Is a Closer Cooperation between the Organization of Economic Cooperation and Development (OECD) and the European Union (EU) Needed? A Practical Approach to Real-World Tax Issues C." Intertax 37, Issue 6/7 (2009): 406–13. http://dx.doi.org/10.54648/taxi2009041.

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Over the last fifty-two years, the European Community (EC) has grown from six loosely connected states into a strong twenty-seven nation, federationlike power. The Community currently maintains a close cooperation with many organizations, one being the Organization of Economic Cooperation and Development (OECD). In today’s economic quagmire, the need to unite and work even closer on global issues is at its zenith. A consolidated Community voice, along with a unified Community mission to the OECD, could alleviate problems, misinterpretations, strengthen OECD policy, and save individual nations

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38

Liu, Jian, and Chao Hu. "Study on Green Supply Chain Cooperation and Carbon Tax Policy considering Consumer’s Behavior." Mathematical Problems in Engineering 2020 (December 28, 2020): 1–17. http://dx.doi.org/10.1155/2020/4131936.

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Carbon tax policy has been shown to be an effective incentive for the reduction of carbon emissions, and it also profoundly influences supply chain cooperation. This paper explores the interaction between carbon taxes and green supply chain cooperation. Specifically, we analyze the impact of a carbon tax on green supply chain coordination and further optimize the carbon tax to achieve a win-win situation for both the supply chain and the environment. Because consumer’s behavior has a significant impact on green product demand, we consider the problems above under two types of consumer’s behavi

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39

Lifshits, Ilya. "Financial Transactions Tax as an Integration Development Instrument in the EU." Contemporary Europe, no. 98 (October 1, 2020): 165–72. http://dx.doi.org/10.15211/soveurope52020165172.

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The adoption of a legal instrument relating to the harmonization of the ten Member States‟ laws on the financial transaction tax could be the first attempt in the EU history to establish an enhanced cooperation in the area of taxation. This project should be considered in the wider context of the financial sphere reform, which was caused by the global financial crisis. The draft Directive implementing enhanced cooperation in the area of the financial transaction tax has been discussed in the Council for 7 years but an accord has not been reached yet. The ambition of the European Commission to

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40

Filipova-Slancheva, Atanaska. "Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context." Problems and Perspectives in Management 15, no. 2 (2017): 509–16. http://dx.doi.org/10.21511/ppm.15(si).2017.04.

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The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition. It investigates the role of Organization for Economic Cooperation and Development (OECD) which developed Common Reporting Standard (CRS) and endorsed it in 2014. CRS is a framework for automatic exchange of tax information with the purpose to promote cooperation among various jurisdictions. For EU Member States, CRS is transposed by the amended EU Directive on Administrative Co

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Wilks, Daniela C., José Cruz, and Pedro Sousa. "“Please give me an invoice”: VAT evasion and the Portuguese tax lottery." International Journal of Sociology and Social Policy 39, no. 5/6 (2019): 412–26. http://dx.doi.org/10.1108/ijssp-07-2018-0120.

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Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers’ tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number. Design/methodology/approach An empirical study was conducted to explore th

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42

Barclay, Pat. "Harnessing the Power of Reputation: Strengths and Limits for Promoting Cooperative Behaviors." Evolutionary Psychology 10, no. 5 (2012): 147470491201000. http://dx.doi.org/10.1177/147470491201000509.

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Evolutionary approaches have done much to identify the pressures that select for cooperative sentiment. This helps us understand when and why cooperation will arise, and applied research shows how these pressures can be harnessed to promote various types of cooperation. In particular, recent evidence shows how opportunities to acquire a good reputation can promote cooperation in laboratory and applied settings. Cooperation can be promoted by tapping into forces like indirect reciprocity, costly signaling, and competitive altruism. When individuals help others, they receive reputational benefit

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Tolmachev, Alexey, Vitaliy Smirnov, Evgeniy Grishin, and Denis Syromyatnikov. "Management of small agricultural cooperation and corporatization." SHS Web of Conferences 89 (2020): 01001. http://dx.doi.org/10.1051/shsconf/20208901001.

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The possibility of applying the principles of corporate governance in the practice of small agricultural businesses is considered. The authors believe that cooperative associations of small market participants can transform into corporate associations at a certain stage of development. The scientific novelty is represented by an improved economic mechanism of two-level cooperation of small agricultural enterprises with the financial participation of municipalities, regional and Federal authorities and the formation of their own cooperative Bank. The mechanism recommended by the authors is aime

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Gebreyesus, Samuel Atsibh. "Comparative Analysis of Government Revenue and Expenditures In The Case of the Federal Government of Ethiopia." International Journal of Social, Political and Economic Research 7, no. 3 (2020): 544–55. http://dx.doi.org/10.46291/ijospervol7iss3pp544-555.

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In civilized societies taxation is one of the oldest activities, which has been playing a key role for thousands of years. Public expenditure in developing countries like Ethiopia plays an important role in the process of economic development. The general objective of the study was to make a Comparative analysis of government tax revenue and expenditure budget of the federal government of Ethiopia. To conduct the study both primary and secondary data were used. Primary data were collected from the ministry of finance and economic cooperation and the tax authority using questionnaire and interv

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45

Petrenko, Anatolii. "Conventional Regulation of International Cooperation within OECD." Law Review of Kyiv University of Law, no. 2 (August 10, 2020): 477–81. http://dx.doi.org/10.36695/2219-5521.2.2020.93.

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A characteristic trend in the development of international law in the second half of the XX century and early XXI century is thesignificant expansion of the law-making function of international intergovernmental organizations, which are obtaining an increasinglyimportant role each year in resolving common issues in the political, economic, social, educational and other spheres, acting on behalfand in the interests of the states that formed them. In the system of international organizations of economic nature, an important placebelongs to the Organization for Economic Cooperation and Developmen

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Penttilä, Seppo, and Jukka Kultalahti. "Tax Competition as a Challenge to the Governance of Global Economy." European Spatial Research and Policy 19, no. 2 (2013): 9–38. http://dx.doi.org/10.2478/v10105-012-0013-8.

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The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge – by international cooperation or by national rules, by tax harmonisation or by tax competition? In this paper we approach the question as a matter of global governance. Tax competition is seen both as a means and as an object of global governance. Our conclusion is that there is no universal answer to the question: competition or harmonisation? Attempts to govern the processes of global economy on a national level may easily lead to tax competition. On the other hand, at least at the

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47

Alsultan, Sarah Khaled. "Country Note: The Gulf Cooperation Council (GCC) States: New Players in the International Tax Competition Game." Intertax 49, Issue 4 (2021): 361–77. http://dx.doi.org/10.54648/taxi2021033.

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International tax competition is a worldwide phenomenon that is intensified by globalization which is a process that eased the movement of highly mobile businesses. This work argues that, unlike the rest of the world where tax competition has existed since the 1980s, the Gulf Cooperation Council (GCC) states’ efforts to lure non-GCC entities to conduct business in the GCC’s oil-rich states (Kuwait, Bahrain, Kingdom of Saudi Arabia, Qatar, United Arab Emirates, and Oman) have been emerging since 2000. In particular, this work examines the unprecedented shift in tax policies to halve the rates a

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48

Melnyk, Y. O. "INTERNATIONAL COOPERATION IN THE FIELD OF REGULATION OF AGGRESSIVE TAX PLANNING." Актуальні проблеми держави і права, no. 82 (December 19, 2019): 128–33. http://dx.doi.org/10.32837/apdp.v0i82.22.

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The article is devoted to the research of international cooperation in the field of regulation of aggressive tax planning. Main initiatives in the sphere of the tax planning limitation were researched, the BEPS as the key international initiative was studied and the preconditions of implementation of the BEPS actions in Ukraine were identified.

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49

van Apeldoorn, Laurens. "A Sceptic’s Guide to Justice in International Tax Policy." Canadian Journal of Law & Jurisprudence 32, no. 02 (2019): 499–512. http://dx.doi.org/10.1017/cjlj.2019.14.

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AbstractWhat, if any, are the moral norms governing the international taxation regime if the sceptic is right to think that considerations of distributive justice do not apply beyond the state? I sketch an answer to this question by examining Tsilly Dagan’s illuminating recent book International Tax Policy: Between Competition and Cooperation. In her work, Dagan identifies the position of Thomas Nagel, an influential global justice sceptic, as predominant among commentators in legal scholarship and policy debates on international taxation. According to Nagel, multilateral cooperation is approp

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Hinnekens, Luc. "Overview of New Paths and Patters in EU Tax Development with Focus on EU Soft Law and External Factors (Part 1)." EC Tax Review 23, Issue 5 (2014): 247–57. http://dx.doi.org/10.54648/ecta2014024.

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EU Tax Law - as other legal systems - relies on formal law established or recognized by the competent governmental authority. But shouldn't there also be 'good law' in order to be obeyed? That goes as well for its provisions making up EU Hard Law as for its nonbinding legal acts of the Commission making up EU Soft Law. In our recent book on EU Tax Law, we told - as most other tax commentators do - extensively the hard tax law story of EU Treaties, EU-legislation, non-written EU tax principles and ECJ fiscal case law. Accordingly, we used to touch only briefly on the other legal source of EU So

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