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Articles 1 - 30 of 63
Full-Text Articles in Law
Oecd Two-Pillar Globe Rules: Is It Time To Abandon Hope For International Cooperation On A Global Minimum Corporate Income Tax?, Willem Vandermeulen
Oecd Two-Pillar Globe Rules: Is It Time To Abandon Hope For International Cooperation On A Global Minimum Corporate Income Tax?, Willem Vandermeulen
Emory International Law Review
No abstract provided.
Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks
Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks
Articles, Book Chapters, & Popular Press
The viability of our international tax system hinges on two things: (1) safeguarding the effective flow of international activities and (2) ensuring that countries can adequately collect tax on the income derived from those activities. Each of these fundamentals relies on a defensible/fair allocation of taxing rights between countries with competing tax jurisdiction (inter-nation equity).
The recent Organisation for Economic Co-operation and Development (OECD)-led multilateral effort to transform international tax rules to ensure that countries can adequately tax multinational enterprises (MNEs) operating in the global digital economy (OECD proposal) has reignited inter-nation equity conversations. Although important to all countries, inter-nation …
Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim
Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim
Michigan Journal of International Law
The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract foreign capital and investment. As tax competition has grown, effective corporate tax rates have continued to be cut, creating a “race-to-the-bottom” issue.
In 2021, 137 countries forming the OECD/G20 Inclusive Framework on BEPS passed a major milestone in reforming international tax by successfully introducing the framework …
A New Framework For Digital Taxation, Reuven S. Avi-Yonah, Young Ran (Christine) Kim, Karen Sam
A New Framework For Digital Taxation, Reuven S. Avi-Yonah, Young Ran (Christine) Kim, Karen Sam
Articles
The international tax regime has wide implications for business, trade, and the international political economy. Under current law, multinational enterprises do not pay their fair share of taxes to market countries where profits are generated because market countries are only allowed to tax companies with a physical presence there. Digital companies, like Google and Amazon, can operate entirely online, thereby avoiding market country taxes. Multinationals can also exploit existing tax rules by shifting their profits to low-tax jurisdictions, thereby avoiding taxes in the residence country where their headquarters are located.
Recently, a global tax deal was reached to tackle these …
Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim
Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim
Articles
The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract foreign capital and investment. As tax competition has grown, effective corporate tax rates have continued to be cut, creating a “race-to-the-bottom” issue.
In 2021, 137 countries forming the OECD/G20 Inclusive Framework on BEPS passed a major milestone in reforming international tax by successfully introducing the framework …
Overhaul Of The Sdt Provisions In The Wto: Separating The Eligible From The Ineligible, Md. Rizwanul Islam
Overhaul Of The Sdt Provisions In The Wto: Separating The Eligible From The Ineligible, Md. Rizwanul Islam
Pace International Law Review
The special and differential treatment (“SDT”) provisions have been a recurring feature in the agreements of the World Trade Organization (“WTO”) treaties. However, most analysts would probably agree that the many SDT provisions have been more aspirational than operational. Hence, there is little surprise that even a selective review of the WTO jurisprudence would demonstrate that the SDT provisions have, in most cases, not done enough for their intended beneficiaries. This paper will analyze the limitations of the SDT provisions with reference to the relevant WTO jurisprudence. It will seek to explore two potential avenues of endeavoring to make the …
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Pepperdine Law Review
The OECD’s Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and prescriptions for reform has not been an unqualified good for the nations in Sub-Saharan Africa, which find themselves in the position of reacting to standards and taking on compliance burdens set without sufficient consideration of their special circumstances. Because the path for the BEPS …
Investment Promotion And Facilitation For Sustainable Development, Brooke Guven
Investment Promotion And Facilitation For Sustainable Development, Brooke Guven
Columbia Center on Sustainable Investment Staff Publications
Investment is a critical component of sustainable development. In particular, under the right conditions, foreign direct investment (FDI) can improve economic growth and living standards, create jobs, transfer technology and know-how and result in supply chain upgrading. However, its benefits are not automatic, and, if not carefully governed, investment can result in harm to the environment, labour standards and lead to tax evasion or other undesirable outcomes. Investment promotion and investment facilitation, in turn, can help states attract, expand and retain FDI.
Constructive Dialogue: Beps And The Tcja., Reuven Avi-Yonah
Constructive Dialogue: Beps And The Tcja., Reuven Avi-Yonah
Articles
From its inception, the international tax regime was heavily influenced by the United States. The regime is traditionally traced back to the work of the four economists for the League of Nations in 1923, who came up with the orig- inal compromise underlying the tax treaty network, i.e., that passive income should be taxed primarily at residence and active income primarily at source (the “benefits principle”). Arguably, this compromise between the claims of res- idence and source countries was made possible by the U.S. unilateral adoption of the foreign tax credit in 1918, because the United States (already the world’s …
Reactions To Hybrid Mismatch Arrangements And Strategy Suggestions For Korea, Aju Nam
Reactions To Hybrid Mismatch Arrangements And Strategy Suggestions For Korea, Aju Nam
Maurer Theses and Dissertations
In recent years, the Organisation for Economic Co-operation and Development (OECD)’s Base Erosion and Profit Shifting (BEPS) project has been one of the biggest issues in international taxation. The OECD refers to BEPS as “tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations.” In 2014, the OECD released BEPS Action 2 as responds on Hybrid Mismatch Arrangements (“HMA”s), which are arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries. Two of the major factors of HMAs are hybrid entities and hybrid …
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Indiana Journal of Global Legal Studies
Corporate Social Responsibility (CSR) codes have gained a prominent role as tools in self-regulation for companies to establish their basic values, norms, and rules that condition the conduct of directors, managers, employees, and-increasingly-of suppliers. This development must be seen in the light of two important paradigmatic changes in the concepts both of CSR and corporate governance. The former is no longer purely voluntary and the latter has become inclusive of CSR, each with far-reaching consequences for the raison d'itre and the place and function of the codes in the smart regulatory mix governing corporations. While the codes were based originally …
The Oecd Guiding Principles On Transfrontier Pollution, Robert E. Stein
The Oecd Guiding Principles On Transfrontier Pollution, Robert E. Stein
Georgia Journal of International & Comparative Law
No abstract provided.
Political Corruption: Afflicting America And Affairs Abroad, Matthew Diller, Giselle Sedano, Sean J. Griffith, Susan Rose-Ackerman, Zachary S. Brez, Michael J. Cohn, Timothy J. Treanor
Political Corruption: Afflicting America And Affairs Abroad, Matthew Diller, Giselle Sedano, Sean J. Griffith, Susan Rose-Ackerman, Zachary S. Brez, Michael J. Cohn, Timothy J. Treanor
Fordham Journal of Corporate & Financial Law
No abstract provided.
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
LLM Theses
The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer mispricing by multinational corporations (MNCs). The OECD, through its BEPS Project notes that the lack of transparency in the global activities of MNCs is a major cause of BEPS. To close this gap, the OECD released the CBCR Rules. This thesis discusses the severity of the BEPS phenomenon and assesses the anti-BEPS efforts of the OECD. Upon an assessment of these efforts, this thesis argues …
Book Review: International Protection Of Human Rights. By Louis B. Sohn And Thomas Buergenthal. Indianapolis, Indiana. Bobbs-Merrill Co. 1973., W. Paul Gormley
Book Review: International Protection Of Human Rights. By Louis B. Sohn And Thomas Buergenthal. Indianapolis, Indiana. Bobbs-Merrill Co. 1973., W. Paul Gormley
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: International Licensing Agreements. Edited By Gótz M. Pollzien And Eugen Langen. Indianapolis And New York: The Bobbs-Merrill Co., 2d Ed. 1971. Pp. Xlvi, 593. $35.00., William M. Poole
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Georgia Journal of International & Comparative Law
No abstract provided.
Complexity Analysis: A Preliminary Step Toward A General Systems Theory Of International Law, James L. Hildebrand
Complexity Analysis: A Preliminary Step Toward A General Systems Theory Of International Law, James L. Hildebrand
Georgia Journal of International & Comparative Law
No abstract provided.
Regulating Foreign-Based Institutions For Collective Investment: The German Statute, The American Experience, And The Oecd Standard Rules, Charles B. Robson Jr.
Regulating Foreign-Based Institutions For Collective Investment: The German Statute, The American Experience, And The Oecd Standard Rules, Charles B. Robson Jr.
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii
Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii
Georgia Journal of International & Comparative Law
No abstract provided.
Industrial Accidents, Natural Disasters And "Act Of God", Michael Faure, Liu Jing, Andri G. Wibisana
Industrial Accidents, Natural Disasters And "Act Of God", Michael Faure, Liu Jing, Andri G. Wibisana
Georgia Journal of International & Comparative Law
No abstract provided.
Endemic Corruption In The People's Republic Of China, Emily Tran
Endemic Corruption In The People's Republic Of China, Emily Tran
San Diego International Law Journal
Since taking office in 2013, President Xi Jinping has emphasized the importance of enforcing his campaign against corruption. The number of bribery convictions issued in recent years and the possibility of receiving the death penalty for serious corruption-related crimes underscores the seriousness with which the CPC considers corruption. The penalties for bribery are harsh compared to most other countries and serve as a strong method of deterrence. Part II of this Article discusses the PRC's anti-corruption laws in the individual and commercial contexts and note the inherent problems in the CPC's enforcement efforts. Part III will discuss the impact of …
Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane
Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane
Brooklyn Journal of International Law
This article analyzes the proper bounds of source-based taxation of profits generated when firms outsource factor inputs, such as labor, to achieve cost savings. The article advances arguments grounded in efficiency, treaty text, and international distribution to justify greater source-based taxation than has historically been the case. To implement such expanded taxation, the article proposes a modification to transfer-pricing rules in instances where factor inputs are acquired from affiliates and a modification to the tax treaty rules regarding permanent establishments where factor inputs are acquired from unrelated parties. Finally, the article deals with a range of complications, particularly relating to …
Treaties In The Aftermath Of Beps, Yariv Brauner
Treaties In The Aftermath Of Beps, Yariv Brauner
Brooklyn Journal of International Law
The article argues that, despite the fanfare around it, the outcome of the BEPS project is unlikely to be dramatic, at least in the short term. Beyond a period of increased legal uncertainty and aggressive enforcement by some countries, it expects little substantive change in tax treaties. The challenges to the dominance of the OECD and the richest countries would likely be assuaged with marginal concessions, most or all of which not be affecting tax treaties. Yet, the article sees a silver lining in the non-substantive, structural, and instrumental outcomes of the BEPS project. It argues that even if unintended, …
Kill-Switches In The U.S. Model Tax Treaty, Allison Christians, Alexander Ezenagu
Kill-Switches In The U.S. Model Tax Treaty, Allison Christians, Alexander Ezenagu
Brooklyn Journal of International Law
The new U.S. Model income tax treaty contains an unusual addition: mechanisms for the parties to unilaterally override the negotiated treaty rates in specified circumstances. Previewed last year in proposed form—a first for the Treasury—these new mechanisms work as kill-switches, partially terminating the treaty as to one or both treaty partners. The idea is to forestall a more problematic outcome, such as an enduring breach of one of the parties’ expectations, or the opposite, a complete termination of all the treaty terms in the face of such a breach. Yet embedding a kill-switch in a treaty creates distinct legal, procedural, …
Tax Treaties As A Network Product, Tsilly Dagan
Tax Treaties As A Network Product, Tsilly Dagan
Brooklyn Journal of International Law
The copiousness of tax treaties is often presented as proof, not only of their success but also of their desirability. In focusing on alleviating double taxation by allocating tax revenues, however, the treaties project is a missed opportunity. This article explains that an international tax standard is a network product and uses network theory to explore the potential advantages and drawbacks of the tax treaty network in entrenching such a standard. Networks facilitate stability and self-enforcement. By joining (and remaining in) a network, users benefit from the compatibility with other users; this, in turn, incentivizes new users to join and …
Empiricism And International Law: Insights For Investment Treaty Dispute Resolution, Susan Franck
Empiricism And International Law: Insights For Investment Treaty Dispute Resolution, Susan Franck
Susan D. Franck
While scholars in the United States increasingly focus on the empirical dimension of legal scholarship, there have been challenges in using empiricism to explore international legal issues. Rather than relying on logic or instinct alone, empirical methodologies can provide scholars with tools to gain new facts, see existing ideas through a different lens, and engage in a more nuanced analysis of international law phenomena. There appears to be a natural synergy between empiricism and international investment treaty dispute resolution. With calls for trade time outs by U.S. presidential candidates, there is interest in how investment treaties function, whether they achieve …
The Icsid Effect? Considering Potential Variations In Arbitration Awards, Susan Franck
The Icsid Effect? Considering Potential Variations In Arbitration Awards, Susan Franck
Susan D. Franck
The legitimacy of the World Bank's dispute resolution body - The International Centre for the Settlement of Investment Disputes (ICSID) - is a matter of heated debate. Some states have alleged that ICSID is biased, withdrawn from the ICSID Convention, and advocated creating alternative arbitration systems. Using pre-2007 archival data of the population of then- known arbitration awards, this Article quantitatively assesses whether ICSID arbitration awards were substantially different from arbitration awards rendered in other forums. The Article examines variation in the amounts claimed and outcomes reached to evaluate indicators of bias. The results indicated that there was no reliable …
The Politics Of Fiscal Austerity: Democracies And Foresight, Paul L. Posner
The Politics Of Fiscal Austerity: Democracies And Foresight, Paul L. Posner
Indiana Journal of Global Legal Studies
Daunting fiscal policy challenges face democratic systems throughout the world. Fiscal austerity in the wake of the Great Recession prompted nations in the Organisation for Economic Co-operation and Development (OECD) to institute major spending cuts and tax increases, increases that caused political and social fallout for years to come. While economies and budgets have improved in the past several years, significant fiscal adjustments lie ahead due to aging populations and the seemingly inexorable growth of health care costs. Faced with larger cohorts of retirees and fewer workers, nations will have to come to grips with a fiscal reality of higher …
An International Legal Obligation To Assist In Energy Development Arises From The Charter Of Economic Rights And Duties Of States, Vicki A. Breman
An International Legal Obligation To Assist In Energy Development Arises From The Charter Of Economic Rights And Duties Of States, Vicki A. Breman
Georgia Journal of International & Comparative Law
No abstract provided.