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International Business Taxation: A Study in the Internationalization of Business Regulation
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Tax Treaty System The International Tax System at the Crossroads International Tax Avoidance The Dilemma of Deferral Tax Havens and International Finance Anti-Haven Measures The Transfer Price Problem The Worldwide Unitary Taxation Controversy The Internationalization of Tax Administration Global Business and International Fiscal Law Bibliography Index as mentioned in this paperAbstract:
History of Principles The Tax Treaty System The International Tax System at the Crossroads International Tax Avoidance The Dilemma of Deferral Tax Havens and International Finance Anti-Haven Measures The Transfer Price Problem The Worldwide Unitary Taxation Controversy The Internationalization of Tax Administration Global Business and International Fiscal Law Bibliography Indexread more
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Defining the boundaries of legitimate state practice: norms, transnational actors and the OECD's project on harmful tax competition 1
TL;DR: In this article, a study of the OECD's project on "Harmful Tax Competition" argues that international cooperation has done little to enhance governments' capacities to tax transnational corporations and that normative deliberations in which private actors played central roles were crucial to this outcome.
The Governance of Global Wealth Chains
Leonard Seabrooke,Duncan Wigan +1 more
TL;DR: In this article, a theoretical framework is proposed to explain how Global Wealth Chains (GWCs) are created, maintained, and governed, and five types of GWC governance are differentiated: Market, Modular, Relational, Captive, and Hierarchy.
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Powering ideas through expertise: professionals in global tax battles
Leonard Seabrooke,Duncan Wigan +1 more
TL;DR: In this article, the authors argue that professionals can contest the established order when demonstrations of expertise can be fused with claims to moral authority, and demonstrate that such a constellation is more likely when political conditions are...
Journal ArticleDOI
The governance of global wealth chains
Leonard Seabrooke,Duncan Wigan +1 more
TL;DR: In this paper, a theoretical framework is proposed to explain how Global Wealth Chains (GWCs) are created, maintained, and governed, and five types of GWC governance are differentiated: Market, Modular, Relational, Captive, and Hierarchy.
Journal ArticleDOI
The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy
TL;DR: The Financial Secrecy Index (FSI) as discussed by the authors ranks countries and jurisdictions according to their contribution to opacity in global financial flows, revealing a quite different geography of financial secrecy from the image of small island tax havens.