Is Argentina Ready for the New International Tax Era?

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Axel Verstraeten
Keyword(s):  
Local Politics ◽  
Current Situation ◽  
Tax System ◽  
New Era ◽  
Minimum Standards ◽  
Sensitive Areas ◽  
International Tax ◽  
Network Transparency ◽  
Cfc Rules

We are facing a new era in the international tax system. Even though we have achieved consensus in many areas, adopting multilateral solutions or standardizing by establishing minimum standards, we are also facing unilateral measures due to a lack of consensus in other very sensitive areas. Argentina’s approach toward the international tax system has always been very dependent on the local politics. In very recent years, the objective of becoming a member of the OECD has made Argentina its best student. But it has not always been this way. To understand if Argentina is ready to face the new era that the international tax system is going through, we will review four relevant—and capriciously chosen—aspects of Argentine international tax rules, taking into account the evolution, current situation, and effects. We will analyze the tax treaty network, transparency policy, CFC rules, and taxation of digitaleconomy.

A NEW ERA FOR MANAGEMENT ACCOUNTANTS IN NIGERIA: A GUIDE TO ACHIEVEMENT OF ENHANCED ORGANIZATIONAL PERFORMANCE AND SUCCESS

2021 ◽  
Vol 1 (1) ◽  
pp. 35-43
Author(s):  
MARYAM ABDULLAHI HABIB
Keyword(s):  
Organizational Performance ◽  
Business Environment ◽  
Current Situation ◽  
Organisational Performance ◽  
New Era ◽  
Secondary Sources ◽  
Management Accountants

Management accountants, in the conventional and contemporary age, have contributed to the development of organisations with regards organisational performance and success which has proven to be latent in Nigeria. The differences in development of organisational performance are dependent of the factors which have influenced both facets of roles of management accountants in Nigeria. This study compares the conventional and contemporary roles of management accountants and their contribution towards enhanced organisational performance and success in Nigeria. Secondary sources were analysed and information was gathered in the bid to produce literature on the issue of concern. The study shows that even with its current situation, management accountants, to varying extents, contribute to organisational performance and success. The study serves as a steer to academicians, potential employees, practicing management accountants and students in ensuring that these roles move with changes in the business environment for the sake of organisational performance and success.

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?

2 Sources of the International Law of Taxation

2021 ◽  
Author(s):  
Hongler Peter
Keyword(s):  
International Law ◽  
Main Part ◽  
Soft Law ◽  
Tax Treaties ◽  
Tax System ◽  
Mutual Exchange ◽  
Customary International Law ◽  
System P ◽  
International Tax ◽  
Different Sources

Chapter 2 is the main part of the book and it is structured along the different sources of the international law of taxation. This includes (i) treaties, (ii) customary international law, (iii) general principles of international law, and (iv) soft law. The chapter contains a comprehensive outline of the functioning of double tax treaties and other treaties focusing on tax matters such as treaties on mutual exchange of taxpayer information. The entire OECD MC is discussed and reference is made to brief case studies in order to allow the reader a better understanding of the international tax regime. A particular focus is in on the functioning the allocation rules in Arts 6–22 OECD model convention, however, this chapter also includes general remarks on the interpretation of tax treaties and soft law used in international tax matters. The chapter closes with a concise overview of the EU tax system.

Das Gemeindesteuersystem erneut auf dem Prüfstand. Ökonomische Bewertung der Erfolgsaussichten einer modifizierten Variante des Reformmodells der Stiftung Marktwirtschaft

2007 ◽  
Vol 56 (1) ◽  
Author(s):  
Thomas Döring
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Public Choice ◽  
Current Situation ◽  
Political Discussion ◽  
Government Finance ◽  
Reform Initiatives ◽  
Tax System ◽  
Local Government Finance ◽  
German Cities

AbstractIn Germany, the current situation of local government finance is still worrying. Up to now, all political attempts to reform the German local tax system fundamentally led to no satisfying result. For this reason, new reform initiatives gain particular attention in scientific and political discussion. Against this background, the paper examines the proposal for reform of the existing local tax system presented by Stiftung Marktwirtschaft. By highlighting public finance characteristics of economically reasonable local government finances as well as public choice characteristics of a politically successful reform, it will be shown that within some small but important modifications the proposal of Stiftung Marktwirtschaft is in a position to solve local government finance problems in a durable manner. This result is consecuted by an empirical simulation of the fiscal effects for all German local authorities. The fiscal simulation demonstrates that more then ninety percent of German cities and municipalities will gain from a political implementation of the proposal for reform.

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?

scholarly journals New Thoughts on College Chinese Teaching Based on Curriculum Ideological and Political Concept

2020 ◽  
Vol 9 (6) ◽  
pp. 54
Author(s):  
Yangdong Chen
Keyword(s):  
Colleges And Universities ◽  
Current Situation ◽  
Ideological And Political Education ◽  
Political Education ◽  
Cultural Literacy ◽  
Literary Works ◽  
New Era ◽  
Political Concept ◽  
Moral Qualities ◽  
Chinese Teaching

College Chinese is a basic subject in colleges and universities, which is rich in knowledge, literature, and ideology as a unique advantage. Through the study of excellent literary works, students can not only improve their cultural literacy, but also promote their aesthetic ability and the cultivation of their ideological and moral qualities. College Chinese is one of the important ways of ideological and political education in colleges and universities in the new era. This article describes the current situation of college Chinese ideological and political education, analyzes the current problems in college Chinese teaching, and discusses approaches to effectively exert the ideological and political functions of college Chinese.

scholarly journals A Third Wave of Selective Exposure Research? The Challenges Posed by Hyperpartisan News on Social Media

2019 ◽  
Vol 7 (3) ◽  
pp. 4-7 ◽  
Author(s):  
Matthew Barnidge ◽  
Cynthia Peacock
Keyword(s):  
Social Media ◽  
Selective Exposure ◽  
Current Situation ◽  
Third Wave ◽  
New Era ◽  
Recent Developments ◽  
History Of ◽  
New Challenges

Hyperpartisan news on social media presents new challenges for selective exposure theory. These challenges are substantial enough to usher in a new era—a third wave—of selective exposure research. In this essay, we trace the history of the first two waves of research in order to better understand the current situation. We then assess the implications of recent developments for selective exposure research.

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