Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- BEPS (1)
- Budget conditionality (1)
- Court of Justice (1)
- DST (1)
- Data excise tax (1)
-
- Democracy (1)
- Digital services tax (1)
- Digital taxation (1)
- EU law (1)
- Executive agreements (1)
- Global minimum tax (1)
- Global tax deal (1)
- Government regulation (1)
- Inclusive Framework (1)
- International tax (1)
- Mainstreaming (1)
- Nexus (1)
- Nineteenth-centry France (1)
- Nineteenth-century United States (1)
- OECD (1)
- Pillar One (1)
- Pillar Two (1)
- Profit allocation (1)
- Rule of law (1)
- Sectoral competencies (1)
- Social provisioning (1)
- Tariffs (1)
- Tax treaty (1)
- Trade (1)
- Treaty override (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
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
Law & Economics Working Papers
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 …
Of Rights And Regulation, Stephen W. Sawyer, William J. Novak
Of Rights And Regulation, Stephen W. Sawyer, William J. Novak
Book Chapters
This chapter explores the development of social provisioning as a matter not of right but of democratic administration in France and the United States in the nineteenth century. The authors take issue with conventional chronologies of rights development, which see civil and political rights being developed in the eighteenth and nineteenth centuries, with social rights appearing in the twentieth. Such categories and sequencing obscure the ways in which democratic administrations took the problem of social provisioning seriously. A history of socio-economic rights cannot be distinguished from the less formal technologies of socio-economic regulation that were an integral part of the …
In Defense Of Its Identity, Daniel H. Halberstam, Werner Schroeder
In Defense Of Its Identity, Daniel H. Halberstam, Werner Schroeder
Articles
The Court of Justice has spoken. The Commission may now, under Regulation 2020/2092, withhold monies from Member States that do not observe the rule of law. This “budget conditionality”, if wielded smartly, should prove a powerful tool if comparative experience coaxing states through union money to follow union policies holds true in Europe. Given the limitations of national reference actions and infringement proceedings that lag behind the nefarious strategies of some governments, and the political obstacles to using Article 7 TEU, we cheer on this new tool of the Union. But we believe the urgency of rule of law concerns …