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Double Taxation and the League of Nations
Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
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...
International Tax at the Crossroads
In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
The Tale of Tea
The Tale of Tea is the saga of globalisation. Tea gave birth to paper money, the Opium Wars and Hong Kong, triggered the Anglo-Dutch wars and the American war of independence, shaped the economies and military history of Táng and Sòng China and moulded Chinese art and culture. Whilst black tea dominates the global market today, such tea is a recent invention. No tea plantations existed in the world’s largest black tea producing countries, India, Kenya and Sri Lanka, when the Dutch and the English went to war about tea in the 17th century. This book replaces popular myths about tea with recondite knowledge on the hidden origins and detailed history of today’s globalised beverage in its many modern guises.
International Law of Taxation
Elements of International Law represents a fresh approach in the literature of international law. It is a long series of short books. Elements adopts an objective, non-argumentative approach focusing on narrowly defined core topics in international law. Eventually, the series will offer a comprehensive treatment of the whole of the field. At the same time, each individual title will be a reliable go-to source for practising international lawyers, judges and arbitrators, government and military of officers, scholars, teachers, and students. Book jacket.
Taxation in ASEAN and China
China and the ASEAN region have risen rapidly to a position of immense economic significance in the global economy. Academics, policy makers and businesses are all keen to understand more about taxation in China and ASEAN, and this work seeks to address this key issue by providing a comprehensive overview of the many often mentioned but little understood challenges of doing business in the region. Traversing a wide range of regional issues and jurisdictions, topics covered include the role of DTAs in regional integration, the impact of social institutions on tax, corruption and its causes, economic development and taxation and the use of education in developing systems. Case studies are taken from countries such as China, Vietnam, Hong Kong, Singapore, the Philippines, Malaysia and Indonesia. Drawing on the results of these discussions, the book also sheds light on the question of whether different taxing institutions are needed in the region. Gathering together a cross-disciplinary group of eminent scholars, this work will be of great interest to all students and scholars of Asian economics, Asian finance and taxation in general.
Tax, Law and Development
'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to dat...
Brick by Brick
Against the backdrop of significant developments in regional economic cooperation and integration over the past decade, this book presents some of the key challenges facing ASEAN as it embarks on a bold and ambitious project to establish an ASEAN Economic Community by 2015. Organized under the auspices of the ASEAN-Australia Development Cooperation Program's Regional Economic Policy Support Facility, the book brings together authoritative studies written by prominent experts and academics on issues pertaining to ASEAN economic integration.
The Rise of the Value-Added Tax
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Environmental Border Tax Adjustments and International Trade Law
This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.
