Taxation-Transnational Commons^™

How May The United States Leverage Fatca To Incentivize Good Tax Administrations Among The World Of Black Hat And Grey Hat Governments?, William H. Byrnes

William H. Byrnes

What The Beps, Yariv Brauner

Yariv Brauner

Unprecedented attention to aggressive international tax planning has shaken the earth under the most powerful players in the world of international tax policy design. The media exposure of what Bloomberg's calls “The Great Corporate Tax Dodge,” combined with the ever-growing discontent of civil society with the magnitude of contribution of the largest multinational enterprises to the society within which they operate, has recently forced the politicians to take action. Leaders of the strongest world economies demanded a revision of the rules of the international tax regime that would generate more revenues for their challenged coffers and would restore public trust …

Oecd Project On Harmful Tax Practices, Hugh J. Ault

Hugh J. Ault

Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on Tax Competition, organized by the European Tax College and held at Tilburg University, the Netherlands.

Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville

Hugh J. Ault

No abstract provided.

Austria's New Approach On Banking Secrecy Law And Tax Treaty Policy, Alexander Hofmann

Alexander Hofmann

For a long time, Austria, among Switzerland, Liechtenstein, Luxembourg and Belgium, was known as an investment place offering strong banking secrecy laws which indeed operated as to shield information in the hand of banks from being exchanged with tax authorities. Over the years, the global community felt ever more uneasy with states that favored tax evasion. The article traces the political pressure Austria faced within the OECD and the EU to change its policy. It introduces the new legislation Austria has put into effect in 2009 in order to honor its promise to step up to the OECD standard.