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Innovative Approach To Anti-Beps And The Coherence Of International Tax Law, Haiyan Xu
Innovative Approach To Anti-Beps And The Coherence Of International Tax Law, Haiyan Xu
SJD Dissertations
This dissertation is comprised of three articles:
- Avi-Yonah, Reuven,. co-author. "Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight." H. Xu, co-author. Harv. Bus. L. Rev. 6, no. 2 (2016): 185-238
- Reuven S. Avi-Yonah & Haiyan Xu, A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits, 39 Mich. J. Int'l L. 155 (2018).
- Avi-Yonah, Reuven S. "China and BEPS." Haiyan Xu, co-author. Laws 7, no. 1 (2018): 4-30.
From Avoiding ‘Double Taxation’ Yesterday To Avoiding ‘Double Non-Taxation’ Today: The Urgent Need For An International Tax Regime Based On Unitary Tax Principles, Zachée Pouga Tinhaga
From Avoiding ‘Double Taxation’ Yesterday To Avoiding ‘Double Non-Taxation’ Today: The Urgent Need For An International Tax Regime Based On Unitary Tax Principles, Zachée Pouga Tinhaga
SJD Dissertations
The purpose of this Dissertation is to analyze the current ills of the international tax system with a special focus on developing countries, and to structure and present a Unitary Taxation System (“UT”) as a solution to the legitimate and multifaceted complaints about current international taxation of multinational companies (“MNEs”). The research aims at presenting a UT that would restore credibility in the international tax arena by providing fiscal predictability and certainty to MNEs, and ensuring appropriate taxation by all countries (specifically developing nations) of all “real” economic activity within their borders. Although this issue has been previously explored, there …