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Taxation and Value Creation
This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framework
Hearings
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Multilateral Cooperation in Tax Law
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bri...
The Legal Status of the OECD Commentaries
Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained i...
Global Business Regulation
This book confronts the question of how the regulation of business has shifted from national to global institutions. Based on interviews with 500 international leaders in business and government, this book examines the role played by global institutions such as the WTO, IMF and the World Bank, as well as various NGOs and significant individuals. The authors argue that effective and decent global regulation depends on the determination of individuals to engage with powerful agendas and decision-making bodies that would otherwise be dominated by concentrated economic interests.
ABA Journal
The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
Asylum as Reparation
This book argues that states have a special obligation to offer asylum as a form of reparation to refugees for whose flight they are responsible. It shows the great relevance of reparative justice, and the importance of the causes of contemporary forced migration, for our understanding of states’ responsibilities to refugees. Part I explains how this view presents an alternative to the dominant humanitarian approach to asylum in political theory and some practice. Part II outlines the conditions under which asylum should act as a form of reparation, arguing that a state owes this form of asylum to refugees where it bears responsibility for the unjustified harms that they experience, and where asylum is the most fitting form of reparation available. Part III explores some of the ethical implications of this reparative approach to asylum for the workings of states’ asylum systems and the international politics of refugee protection.
Research Handbook on International Taxation
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
