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International Finance And State Sovereignty: Global Governance In The International Tax Regime, Insop Pak
International Finance And State Sovereignty: Global Governance In The International Tax Regime, Insop Pak
Annual Survey of International & Comparative Law
This paper begins with a description of globalization and analyzes its nature and effects on the financial environment. Implications of globalization for state sovereignty are also addressed. In particular, global challenges to national fiscal sovereignty are discussed. In this context, this writing clarifies the concept of tax jurisdiction and reviews problems with the national tax systems such as double taxation, and taxpayers' cross-border arbitrage which results from the increased mobility of capital associated with financial globalization. Furthermore, an emphasis has been given to discuss the pros and cons of tax competition and harmonization. More importantly, this article attempts to search …
Transfer Pricing: Achieving Fair National Taxation Of International Transactions, Pamela L. Kayfetz, Leo B. Helzel
Transfer Pricing: Achieving Fair National Taxation Of International Transactions, Pamela L. Kayfetz, Leo B. Helzel
Annual Survey of International & Comparative Law
This article will examine the significance of transfer pricing. Further, it will review, as an example, the current national and international systems and procedures for identifying and capturing tax lost due to inaccurate transfer pricing used by two countries: the United States, as the originator and developer of much of the transfer pricing methodology, and Japan, one of the countries most actively involved in the regulation of transfer pricing and also a major trading partner of the United States. It will include a brief analysis of current issues and possible solutions to transfer pricing.