International tax competition versus optimisation strategies adopted by holding companies in tax havens

2021 ◽  
Vol 2021 (11) ◽  
pp. 2-7
Author(s):  
Dominik Jan Gajewski ◽  
Keyword(s):  
Tax Competition ◽  
Tax Havens ◽  
Holding Companies ◽  
International Tax Competition ◽  
International Tax

International Tax Competition and Its Reflections in Turkey

2016 ◽  
pp. 176-200
Author(s):  
Semih N. Öz
Keyword(s):  
Tax Competition ◽  
Transfer Pricing ◽  
Fiscal Policies ◽  
Tax Rates ◽  
Tax Havens ◽  
International Tax Competition ◽  
Income Tax Law ◽  
International Tax ◽  
The Government ◽  
Defensive Measures

International tax competition has been significantly increased since 1980s as a result of liberalized financial and fiscal policies, while this leads sovereign nations faced budgetary deficit problems and public finance related considerations. This paper aims to analyze how Turkish tax system is affected by international tax competition, services submitted by tax havens and facilities used by multinationals. In 2006, a new Corporate Income Tax Law was introduced in Turkey. One of its purposes is to combat against harmful tax competition and therefore it covered defensive measures such as controlled foreign company (CFC), thin capitalization rule and transfer pricing regulation, to prevent companies from leaving their income abroad. This study aims to analyze effects of international tax competition in Turkey whether there are change in tax rates, tax structure, and tax revenue; and how the government respond it, as a beneficiary; or, a loser.

scholarly journals Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game

2019 ◽  
pp. 667-692
Author(s):  
Geoffrey Hale
Keyword(s):  
Open Economy ◽  
Tax Competition ◽  
Tax Reform ◽  
Domestic Politics ◽  
The United States ◽  
International Investment ◽  
Political Commitment ◽  
International Tax Competition ◽  
Business Tax ◽  
International Tax

The author addresses the politics of business taxation and international tax competition as an interactive series of two- (and sometimes multi-) level games embedded in broader debates over international competition for investment and the distribution of fiscal costs and benefits within Canada. Drawing on several international relations theories (neo-institutionalist, public choice, and realist), the author explores the evolution of Canada's business tax system in relation to the evolving systems of other major competitors for international investment, especially the United States--changes that are occurring as part of a wider effort to balance and integrate competing and overlapping objectives of domestic and international economic policies. The author summarizes the historical and contemporary context for international tax competition, particularly with respect to income shifting, macro- and micro-challenges of tax arbitrage, and the tradeoffs involved in managing the domestic politics of taxation. The author concludes by identifying the options available for maintaining domestic fiscal and policy flexibility while responding effectively to growing tax competition, as embodied in the US tax reform of 2017 and other shifts in policy that point to declining political commitment to an open economy paradigm among Canada's major trading partners.

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