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Global tax coordination : is there hope?
- Publication Year :
- 2021
-
Abstract
- Taxation might be a national prerogative, but it is an international headache, with various international organizations working over time on improving international tax coordination. From an initial focus on double taxation and tax evasion, concerns about tax competition and tax havens have increased in salience in the 1990s, with the globalization of markets and the shift towards the knowledge economy. More recently, climate change, digitization, and wealth inequalities within and between nations entered the agenda. Is better international coordination for corporate taxation in this context a way to check rising global income and wealth inequalities? What is the impact of the shift to digital on tax bases? Which role could the EU play in addressing global tax coordination issues?
Details
- Database :
- OAIster
- Notes :
- English
- Publication Type :
- Electronic Resource
- Accession number :
- edsoai.on1306309128
- Document Type :
- Electronic Resource