scholarly journals THE CONTEMPORARY INTERNATIONAL TAX SYSTEM, DEVELOPING COUNTRIES, BEPS AND OTHER CURRENT ISSUES / O SISTEMA TRIBUTÁRIO INTERNACIONAL CONTEMPORÂNEO, PAÍSES EM DESENVOLVIMENTO, BEPS E OUTRAS QUESTÕES ATUAIS

2018 ◽  
Vol 6 (7) ◽  
Author(s):  
Marcos Aurelio Pereira Valadão
Keyword(s):  
Developing Countries ◽  
International Organizations ◽  
The South ◽  
Profit Shifting ◽  
Tax System ◽  
Tax Systems ◽  
International Tax ◽  
Rich Countries

This paper analyzes the Contemporary International Tax System with focus on international tax cooperation, the participants of this context, that goes beyond the countries, and the issues that are present in base erosion and profit shifting (BEPS) Project with the focus on  those that are the most important for developing countries, also taking into consideration the Brazilian approach to those issues. It also verifies the role of international organizations (including NGOs), The paper consider other aspects, for example, the south Centre initiative on tax cooperation, and the biased approach from the northern rich countries towards the south poorer economies, coming to the conclusion that the differences between the needs of of developed and developing countries, which affect their tax systems, and the different tax systems itself, must be taken into account.

Simplification in Transfer Pricing

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Aitor Navarro
Keyword(s):  
Developing Countries ◽  
International Organizations ◽  
Transfer Pricing ◽  
Policy Option ◽  
Profit Shifting ◽  
Accepted Standard

It is the aim of this contribution to sustain that, despite the inherent complexity that the enforcement of the arm’s length rationale entails, it is feasible—and desirable—to introduce simplification measures without abandoning this worldwide accepted standard, especially in the context of developing countries and despite reticence shown by international organizations such as the OECD. Complexity in transfer pricing erodes fairness and equity and promotes profit shifting, which paradoxically constitutes the opposite outcome that this set of rules wants to achieve. This is the reason why it is urgent to propose and encourage the adoption of a means to neutralize unnecessary complexity in this field. The adoption of rebuttable predetermined margins and/or methods is proposed as the best solution in a context in which policymakers want to keep the arm’s length rationale intact. Also, even despite its shortcomings, irrebuttable predetermined safe harbors should be considered potentially feasible and a valid policy option.

Direct Taxation and E-Commerce

2012 ◽  
pp. 26-48
Author(s):  
Subhajit Basu
Keyword(s):  
Economic Activity ◽  
International Level ◽  
Tax System ◽  
Direct Taxation ◽  
The Future ◽  
Tax Systems ◽  
International Tax ◽  
The Right ◽  
Specific Tax

E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is delivered. Thus, the specific tax implications of e-commerce and the threat it imposes on the established tax systems can be examined by reference to how much e-commerce tends to disrupt the concepts and principles of direct taxation and international tax treaty rules. This article explores the effect of e-commerce on the principles of direct taxation. The question is should the tax system of the future be developed at a national or an international level?

Direct Taxation and E-Commerce

2010 ◽  
Vol 1 (1) ◽  
pp. 37-63
Author(s):  
Subhajit Basu
Keyword(s):  
Economic Activity ◽  
International Level ◽  
Tax System ◽  
Direct Taxation ◽  
The Future ◽  
Tax Systems ◽  
International Tax ◽  
The Right ◽  
Specific Tax

E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is delivered. Thus, the specific tax implications of e-commerce and the threat it imposes on the established tax systems can be examined by reference to how much e-commerce tends to disrupt the concepts and principles of direct taxation and international tax treaty rules. This article explores the effect of e-commerce on the principles of direct taxation. The question is should the tax system of the future be developed at a national or an international level?

The Role of Trade in Economic Development

1968 ◽  
Vol 22 (1) ◽  
pp. 44-71 ◽  
Author(s):  
Isaiah Frank
Keyword(s):  
Developing Countries ◽  
Economic Development ◽  
International Organizations ◽  
World Trade ◽  
Development Process ◽  
Trade Policies ◽  
Poor Countries ◽  
Effective Instrument ◽  
First Time

The key role of trade in the development process is widely accepted today. Two recent events, both relating to international organizations, underscore this acceptance. One was the convening in 1964 of the United Nations Conference on Trade and Development (UNCTAD) and its establishment as a permanent organ of the UN system. Under UNCTAD's aegis a continuing examination is being conducted as to ways of reshaping world trade policies in the interests of the developing countries. The other event was the adoption early the following year of a new set of articles on trade and development in the General Agreement on Tariffs and Trade (GATT). In the new articles recognition of the role of exports in economic development was established for the first time in the text of the GATT itself, and a constitutional basis was provided for GATT's many activities designed to promote the exports of developing countries. Elsewhere in this volume are essays evaluating the contributions of UNCTAD and GATT toward the promotion of development in the world's poor countries. In this essay I will rather explore more generally the relation between international trade and economic development and discuss some of the problems that have arisen in the effort to make trade a more effective instrument of development.

scholarly journals A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries

2021 ◽  
Vol 17 (2) ◽  
pp. 27-43
Author(s):  
Munyaradzi Duve ◽  
Daniel P. Schutte
Keyword(s):  
Developing Countries ◽  
Small Businesses ◽  
Tax Compliance ◽  
Empirical Literature ◽  
Formal Sector ◽  
Tax System ◽  
Classification Framework ◽  
Tax Systems ◽  
Compliance Behaviour ◽  
System Characteristics

This paper considers the effect of the presumptive tax system characteristics on the tax compliance behaviour of small businesses in developing countries. Since the concept of presumptive taxation involves several features influencing the formalisation of small businesses, this paper seeks to survey three key areas of literature: targeted taxpayers, thresholds and timeframe. This paper differs fundamentally from previous studies in that it analyses presumptive tax system characteristics. A descriptive review approach was followed in evaluating the empirical literature on presumptive tax system characteristics. A content analysis was then performed on literature about categories and subcategories provided in the classification framework. The review highlights similarities and conflicting evidence of presumptive tax system characteristics in transforming the compliance behaviour of small businesses. It was concluded that the blended use of information technology and existing presumptive tax systems can facilitate the movement of small businesses from the informal to the formal sector.

Environmental Leadership in Developing Countries: Transnational Relations and Biodiversity Policy in Costa Rica and Bolivia. By Paul F. Steinberg. Cambridge, MA: MIT Press, 2001. 280p. $65.00 cloth, $24.95 paper.

2002 ◽  
Vol 96 (4) ◽  
pp. 868-869
Author(s):  
Pamela Stricker
Keyword(s):  
Environmental Management ◽  
Developing Countries ◽  
Global South ◽  
The South ◽  
Environmental Leadership ◽  
Transnational Relations ◽  
The North ◽  
Management Concepts ◽  
Biodiversity Policy

Much of the literature on environmental policymaking in the Global South focuses on the role of transnational linkages, wherein ideas regarding environmental management are transplanted by intergovernmental organizations and nongovernmental organizations in the North to governments in the South. The perception that environmental management concepts are primarily transferred in this way stems in part from the resonance that Ronald Inglehart's work on postmaterialist societies and environmental activism has had on the field, as well as a paucity of studies examining the dynamics of the domestic political players in the creation of natural resource management policies in the South. Paul Steinberg's work, Environmental Leadership in Developing Countries, addresses this particular puzzle and takes on the too-oft accepted notion that domestic policy entrepreneurs play a small supporting role at best in bringing about environmental policies in the Global South.

The Public Library's Role in Enabling E-Government

2016 ◽  
Vol 3 (3) ◽  
pp. 18-32
Author(s):  
Cherry-Ann Smart
Keyword(s):  
Developing Countries ◽  
Digital Divide ◽  
Public Libraries ◽  
Social Role ◽  
Information Provision ◽  
Developed Countries ◽  
The United States ◽  
The Public ◽  
Rich Countries

In most developed countries, linking citizens with e-government through Information Communication Technology (ICT) is an important social role for public libraries. Public libraries partner with government agencies; acting as intermediaries to bridge government with citizens in a way which adds value. In developing countries, public libraries have not attained that intermediary level. Instead, the role of public libraries is constrained to performing a tangential role to e-government. This includes its focus on the provision of access to information. As Caribbean governments progress further with e-government implementation, public libraries may need to expand their role beyond information provision to help citizens in their adoption of e-government, as well as enhance their service provision to them. This highlights some of the digital divide issues that developing countries experience versus information rich countries (i.e., developed nations) such as the United States of America. Thus, the digital divide is not only about access to ICTs; it also now includes citizens' capacity to use ICTs. This paper examines the capacity and role of the public libraries in Trinidad and Tobago, and Jamaica in enhancing e-government efforts.

What made base erosion and profit shifting project possible?

2018 ◽  
Vol 25 (3) ◽  
pp. 795-810
Author(s):  
Akira Matsuoka
Keyword(s):  
Historical Context ◽  
Tax Avoidance ◽  
International Taxation ◽  
Profit Shifting ◽  
Tax System ◽  
Content Type ◽  
Grass Roots ◽  
Legal Perspective ◽  
Before And After ◽  
International Tax

Purpose The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a future ceiling causing a struggle of the international tax system. Design/methodology/approach This paper looks into the historical context of this project before and after Starbucks’ scandal, comparing to other contexts of the international tax system. Also, this paper partially reviews BEPS from a legal perspective. Findings The key factors for building momentum of reform of international taxation are a country having a government willing to embrace the cause of reform, unfairness felt toward entities using tax avoidance schemes which other comparable entities could not be use, grass-roots pressure for the reform, effective places to negotiate cooperation among major countries for the reform, solid cooperation among many countries in the world to implement standards and rhetoric of slogan with less opposition. Originality/value The momentum of the reform of international taxation was analyzed before. But the BEPS Project has involved some unique events as compared with the Organization for Economic Cooperation and Development’s project on harmful tax practices, such as initiation of NGOs and boycott by consumers. Additionally, this paper will discuss insights, which the former research did not do.

scholarly journals Climate variability and international migration: an empirical analysis

2015 ◽  
Vol 20 (4) ◽  
pp. 434-468 ◽  
Author(s):  
Nicola D. Coniglio ◽  
Giovanni Pesce
Keyword(s):  
Developing Countries ◽  
International Migration ◽  
Indirect Effects ◽  
Adaptation Strategy ◽  
Seasonal Effects ◽  
Direct And Indirect Effects ◽  
Type Size ◽  
Migration Flows ◽  
Rich Countries

AbstractIs international migration an adaptation strategy to sudden or gradual climatic shocks? In this paper we investigate the direct and the indirect role of climatic shocks in developing countries as a determinant of out-migration flows toward rich OECD countries in the period 1990–2001. Contrarily to the bulk of existing studies, we use a macro approach and explicitly consider the heterogeneity of climatic shocks (type, size, sign of shocks and seasonal effects). Our results show that the occurrence of adverse climatic events in origin countries has significative direct and indirect effects on out-migration from poor to rich countries.

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