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Articles 1 - 6 of 6
Full-Text Articles in Taxation-Transnational
Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello
Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello
Dalhousie Law Journal
The publication of Martin Hearson’s book, Imposing Standards: The North-South Dimension to Global Tax Politics, coincided with heated international discussions of the most substantial policy proposals in the field of international taxation in the last century.1 Hearson’s work provides insights on how the developed countries exerted control over the negotiations of the double taxation agreement (DTA) regime, which is the basis of the current international taxation framework. It explains how the negotiations resulted in a framework that works well for the developed countries, but does not substantially address the tax revenue needs of the developing countries. The publication of the …
International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães
International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães
Dalhousie Law Journal
Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman’s oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status …
Designing A More Sustainable Global Tax System, Allison Christians
Designing A More Sustainable Global Tax System, Allison Christians
Dalhousie Law Journal
The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global …
Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş
Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş
Dalhousie Law Journal
Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information has …
Treaty Shopping And The New Multilateral Tax Agreement—Is It Business As Usual In Canada?, Catherine Anne Brown, Joseph Bogle
Treaty Shopping And The New Multilateral Tax Agreement—Is It Business As Usual In Canada?, Catherine Anne Brown, Joseph Bogle
Dalhousie Law Journal
On 1 January 2020 the Organization for Economic Cooperation and Development’s (OECD) Multilateral Convention (MLI) entered into effect for many of Canada’s tax treaties. New provisions introduced by the MLI, specifically the principal purpose test (PPT) and a new preamble, raised concerns that the bar to deny treaty benefits would be substantially lower than the bar previously set by Canada’s General Anti- Avoidance Rule (GAAR). This paper considers how the MLI will impact access to treaty benefits in Canada by applying the new MLI measures to treaty shopping cases previously challenged under the GAAR. The paper concludes that application of …
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Dalhousie Law Journal
This paper considers the impact of international agreements in disciplining tax discrimination affecting cross-bordertrade in services. It addresses three questions. First, how do tax and trade agreements interact in the discipline of tax measures affecting cross-border service providers? Second, does this interaction result in tax discrimination against foreign service providers in the NAFTA bloc? Third, if so, what remedies, if any, are available to cross-border service providers with respect to tax measures that are discnminatory? The paper concludes with illustrative examples that service providers in the NAFTA bloc, depending on the applicable treaty are subject to differing tax treatments, are …