The Good Place or the Bad Place? The Ted Danson of International Tax: The OECD and its Claim to Fame, BEPS.

2018 ◽  
Author(s):  
Paul de Haan ◽  
Gitte Heij
Keyword(s):  
Good Place ◽  
International Tax

A Good Place to Start

1980 ◽  
Vol 25 (5) ◽  
pp. 380-381 ◽  
Author(s):  
GEORGIA BABLADELIS
Keyword(s):  
Good Place

The Political Economy of International Tax Governance

2008 ◽  
Author(s):  
Thomas Rixen
Keyword(s):  
Political Economy ◽  
The Political ◽  
International Tax

Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

2017 ◽  
Vol 6 (2) ◽  
pp. 312
Author(s):  
Shkumbin Asllani
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
International Taxation ◽  
Main Principle ◽  
Legal Practice ◽  
Tax Treaties ◽  
International Tax ◽  
Tax Payers ◽  
The Relationship ◽  
Domestic Law

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

International Tax Treaty Policy in Colombia

2008 ◽  
Author(s):  
Irma Johanna Mosquera Valderrama
Keyword(s):  
International Tax

A Challenging Time for International Tax Policy

2012 ◽  
Author(s):  
Kimberly A. Clausing
Keyword(s):  
Tax Policy ◽  
International Tax ◽  
International Tax Policy
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