International tax and treaty strategy in resource–rich developing countries: experience and approaches

2016 ◽  
pp. 127-148
Keyword(s):  
Developing Countries ◽  
International Tax

Two Accounts of International Tax Justice

2020 ◽  
Vol 33 (2) ◽  
pp. 317-339
Author(s):  
Ivan Ozai
Keyword(s):  
Developing Countries ◽  
Tax Competition ◽  
Income Tax ◽  
Capital Mobility ◽  
Institutional Design ◽  
Developing Economies ◽  
Host Countries ◽  
Cross Border ◽  
Relative Dependence ◽  
International Tax

The contemporary international tax regime has been increasingly criticized over the years from varied perspectives, particularly as to the unfairness it produces for developing countries. Some commentators argue it is unjust due to the lack of participation of developing countries in the policymaking process on an equal footing. Others suggest the international tax regime was designed by affluent countries to respond to self-interested goals. Some note that its current institutional design creates opportunities for tax competition and avoidance, which more seriously affect developing economies due to their relative dependence on corporate income tax and their greater vulnerability to capital mobility. Others specifically criticize how taxing rights, that is, the entitlement of countries to tax cross-border transactions, are currently allocated between home and host countries and how they disfavour capital-importing, developing countries.

Latin American Opposition to Mandatory Arbitration in Tax Treaties

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Yariv Brauner
Keyword(s):  
Developing Countries ◽  
Dispute Resolution ◽  
Latin American ◽  
International Arbitration ◽  
Tax Treaties ◽  
International Tax ◽  
Dispute Resolution Mechanism ◽  
Latin American Countries

The international tax regime has recently made large strides toward a reform of its dispute resolution mechanism. Long-anticipated, mandatory tax treaty arbitration is finally gaining legitimacy beyond limited use by a few countries. Yet, the opposition to international arbitration among developing countries, led by Latin American countries, has not waned. This Article tracks this opposition to its origins and argues that it is misguided in the case of tax treaty arbitration, which such countries should rather generally support.

Taxing Cross-Border Services

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Andrés Moreno
Keyword(s):  
Developing Countries ◽  
Cross Border ◽  
Rigid Framework ◽  
International Tax

Many developing countries have been trying to expand in the last decades their taxing powers on cross-border services rendered by non-residents beyond the rigid framework of the current international tax regime. However, this expansion has been carried on unilaterally and sometimes in an unplanned manner. This contribution describes the Brazilian and Argentinian experiences and tries to extract some policy lessons therefrom.

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.

Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)

2019 ◽  
pp. 209-234
Author(s):  
Michael Lennard
Keyword(s):  
Developing Countries ◽  
Human Rights ◽  
Tax Reform ◽  
Tax Avoidance ◽  
Developed Countries ◽  
Profit Shifting ◽  
The Sustainable Development ◽  
Setting Mechanism ◽  
Development Goals ◽  
International Tax

This chapter looks at how the international tax norm-setting mechanism may positively or negatively affect attainment of the Sustainable Development Goals and the achievement of human rights. It is important to recognize that there is a great deal of concern expressed by many developing countries about their lack of real participation in the development of what are being promoted as global tax norms or standards. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has brought some of these issues to the forefront. Nevertheless, there is much that is useful to developing countries in the BEPS outcomes, especially in combatting what is commonly regarded by both developing and developed countries as tax avoidance or evasion, such as through international profit-shifting.

Sign in / Sign up

Export Citation Format

Share Document