Taxation-Transnational Commons^™

Capital In The Twenty-First Century. By Thomas Piketty [Book Review], Frank Garcia

Frank J. Garcia

No abstract provided.

The Future Of Source-Based Taxation Of The Income Of Multinational Enterprises, Robert Green

Robert A. Green

No abstract provided.

An International Tax Regime In Crystallization, Yariv Brauner

Yariv Brauner

The grand illusion of a single, worldwide, tax system that will eliminate all international inefficiencies, and assist all the nations of the world to maximize their relative advantages, is, as commonly accepted, utopian. The tax, academic and professional, writing in the field of international taxation, and cross-border interaction, between tax systems and jurisdictions has grown, exponentially, in the last decade, but no significant work has been done to prove, or disprove, the naivety of this hypothesis. Some scholars and tax executives, in certain international organizations, have discussed ideas along this line, but no single organization has, seriously, attempted to promote …

Brain Drain Taxation As Development Policy, Yariv Brauner

Yariv Brauner

This article examines the potential use of taxation to generate development funds in connection with the immigration of skilled immigrants from developing into developed countries, known as the "brain drain," if designed according to the principles of the new development agenda. It explains that a tax on the brain drain that has been discussed for several decades, yet considered impossible to administer, may be administratively and legally implementable within the framework of the current international tax regime. It argues that designing such a tax according to the principles of the new development agenda, tying together the collection and use of …

The Discursive Failure In Comparative Tax Law, Omri Marian

Omri Y Marian

Tax comparatists tend to bemoan the grim status of their chosen field. Complaints are aimed both at the scarcity of decent comparative legal tax scholarship, and at the lack of a theoretical foundation for the study of comparative tax law. The purpose of this Article is to portray a more sanguine, yet critical, view of this field. Sanguine, since a sympathetic reading of contemporary comparative tax scholarship demonstrates that there is more than enough such scholarship to generate a lively debate on comparative tax works and their methodologies. Critical, since all of these works fail to produce even the faintest …

Symposium Introduction: Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book

Leslie Book

No abstract provided.

Base Erosion And Profit Shifting: A Roadmap For Reform, Hugh Ault, Wolfgang Schoen, Stephen Shay

Hugh J. Ault

In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation. The articles in this issue further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective.

Dispute Resolution: The Mutual Agreement Procedure, Hugh Ault

Hugh J. Ault

No abstract provided.

Some Reflections On The Oecd And The Sources Of International Tax Principles, Hugh Ault

Hugh J. Ault

This article is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance. It focuses on the OECD's work on the definition of Permanent Establishment, the transfer pricing treatment of Intangibles and the recently announced project on base erosion and profit shifting ("BEPS"). After describing these positive law developments, Ault relates to more basic questions of how principles of international tax law, and particular the normative claims to taxing rights, are established.

The Economy Of Undocumented Migration: Taxation And Access To Welfare, Mats Tjernberg

Mats Tjernberg

A strict division between the formal economy and the informal economy cannot be made and every economic actor has in certain situations a propensity to engage in informal economic activities. The formal, as well as informal, economy may lead to economic growth which is essential for a broad welfare policy, under which social benefits are categorized. A person’s economic contribution to a state should entail some possibility of getting economic and social benefits from it. The article shows that a person, who is liable to tax in a state, by staying in its territory, should not be excluded from the …

Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold

Hugh J. Ault

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime …

Current Developments In Procedures For The Resolution Of International Tax Disputes, Hugh Ault

Hugh J. Ault

No abstract provided.

Introduction To United States International Taxation, Hugh Ault, James Repetti, Paul Mcdaniel

Hugh J. Ault

The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on ten specific aspects of the subject matter: -general aspects of the corporation income tax, the individual income tax, the …

Arbitration In International Tax Matters: Some Structural Issues, Hugh Ault

Hugh J. Ault

No abstract provided.

Tax Competition: What (If Anything) To Do About It?, Hugh Ault

Hugh J. Ault

No abstract provided.

Tax Simplification From A Comparative Point Of View, Hugh Ault

Hugh J. Ault

No abstract provided.

Steuervereinfachung Im Internationalen Vergleich, Hugh Ault

Hugh J. Ault

No abstract provided.

Federal Income Taxation: Cases And Materials, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 2000 Supplement: Federal Income Taxation: Cases and Materials, 4th ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 2000; 2003 Supplement: Federal Income Taxation: Cases and Materials, 4th ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 2003

The Oecd's Report On Harmful Tax Competition, Hugh Ault, Joann Weiner

Hugh J. Ault

In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled “Harmful Tax Competition: An Emerging Global Issue” that provides an analysis of the phenomenon known as harmful tax competition. The Report identifies factors that characterize tax havens and harmful preferential tax regimes and recommends numerous measures in the areas of domestic legislation, tax treaties, and international cooperation, that countries may pursue to counter harmful tax competition. As part of intensifying international cooperation, the Report recommends that Member countries adopt a set of Guidelines endorsing the “3 R’s:” to refrain, to …

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

No abstract provided.

Comparative Income Taxation : A Structural Analysis, Hugh Ault

Hugh J. Ault

No abstract provided.

The Impact Of Tax Rules On Corporate Governance, Hugh Ault

Hugh J. Ault

No abstract provided.

Horizontal And Vertical Equity: The Musgrave/Kaplow Exchange, James R. Repetti, Paul R. Mcdaniel

James R. Repetti

Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford

Hugh J. Ault

No abstract provided.

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

No abstract provided.

The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan

Hugh J. Ault

No abstract provided.

The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler

Hugh J. Ault

No abstract provided.

Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault

Hugh J. Ault

No abstract provided.