Tax Sovereignty in the BEPS Era

ISBN-10: 9041167072
ISBN-13: 9789041167071
Category: International business enterprises
Language: English
Published: 2017
Publisher: Kluwer Law International
Authors: Allison Christians, Sergio André Rocha

Description

BEPS and the power to tax / Allison Christians -- Tax sovereignty and digital economy in post-BEPS times / Ramon Tomazela Santos & Sergio André Rocha -- Justification and implementation of the international allocation of taxing rights: can we take one thing at a time? / Luís Eduardo Schoueri & Ricardo André Galendi Júnior -- An essay on BEPS / Sovereignty / and Taxation / Yariv Brauner -- Evaluating BEPS / Reuven S. Avi-Yonah & Haiyan Xu -- Jurisdictional excesses in BEPS' times: national appropriation of an enhanced global tax basis / Guillermo O. Teijeiro -- Taxing the consumption of digital goods / Aleksandra Bal -- The birth of a new international tax framework and the role of developing countries / Natalia Quiñones -- The other side of BEPS: "imperial taxation" and "international tax imperialism" / Sergio André Rocha -- Country-by-country over-reporting? national sovereignty, international tax transparency, and the inclusive framework on BEPS / Romero J.S. Tavares -- How are we doing with BEPS recommendations in the EU? / Tomas Balco & Xeniya Yeroshenko -- U.S. tax sovereignty and the BEPS project / Tracy A. Kaye

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Other editions

Tax Sovereignty in the BEPS Era
- 2016-04-24
- 338 pages
- Ebook
- Kluwer Law International B.V.

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