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.

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.

Regulating Cross-Border Data Flows in a Data-Driven World: How WTO Law Can Contribute

2019 ◽  
Vol 22 (3) ◽  
pp. 389-416
Author(s):  
Andrew D Mitchell ◽  
Neha Mishra
Keyword(s):  
Developing Countries ◽  
World Trade Organization ◽  
World Trade ◽  
Trade Agreements ◽  
Preferential Trade Agreements ◽  
Data Driven ◽  
Digital Inclusion ◽  
Cross Border ◽  
Data Flows ◽  
The World

Abstract While the free cross-border movement of data is essential to many aspects of international trade, several countries have imposed restrictions on these data flows. The pre-internet rules of the World Trade Organization (`WTO') discipline some of these restrictions, but they are insufficient. Unfortunately, so are the electronic commerce chapters in modern preferential trade agreements. This article argues that reformed WTO rules, which take account of the policy challenges of the data-driven economy, are required. These reforms would facilitate internet openness while ensuring consumer and business trust, promoting digital inclusion of developing countries, and incorporating clear exceptions for legitimate domestic policies.

Introduction

2009 ◽  
Vol 13 (3) ◽  
pp. 193-198 ◽  
Author(s):  
Christoph Dörrenbächer ◽  
Florian Becker-Ritterspach
Keyword(s):  
Developing Countries ◽  
Multinational Corporations ◽  
Special Issue ◽  
Firm Level ◽  
Economic Implications ◽  
Cross Border ◽  
The Cross ◽  
Political Dimensions ◽  
The Impact

Intrafirm competition, production relocation and outsourcing define crucial ways of organising and reorganising the cross-border operations of multinational corporations. What is more: these organisational activities put severe pressure on established economic coordination and governance both in developed as well as in developing countries. However, despite their organisational, political and economic salience, rather little is known about these processes and in particular about their socio-political dimensions. To this end, the contributions of this special issue aim at exploring, first, who the relevant actors are, what their interests are and how their strategies can be captured in intrafirm competition, production relocation and outsourcing. Second, the contributions discuss the wider socio-economic implications of firm-level processes by discussing, for example, the impact of outsourcing and relocation on employment fragmentation. Finally, the importance of public discourses is highlighted with regard to their role in both legitimating and promoting intrafirm competition, production relocation and outsourcing.

scholarly journals TAX TREATY ARBITRATION

2018 ◽  
pp. 21-36
Author(s):  
DANIL VINNITSKIY ◽  
ANDREY SAVITSKIY ◽  
EVGENIY PUSTOVALOV
Keyword(s):  
Research Methods ◽  
Legal Regulation ◽  
International Arbitration ◽  
Double Taxation ◽  
Functional Interpretation ◽  
Cross Border ◽  
The Cross ◽  
International Tax ◽  
Tax Arbitration ◽  
Mutual Agreement

Introduction: this article reviews the cross-border tax disputes resolution practice in Russia and evaluates the prospects for the development of new mechanisms for the resolution of tax disputes arising from cross-border relations, including tax arbitration. In recent years, the development of international instruments for eliminating double taxation and resolving tax disputes within OECD and G20 multilateral formats as well as bilateral agreements on avoidance of double taxation have led to the growing interest in this paper’s topic. The purpose of this paper is to determine / identify an optimal mechanism for the cross-border tax disputes resolution in Russia, taking into account the current domestic legal regulation and international commitments in the field of cross-border taxation. Methods: given the nature of this research, we have used the general scientific and individual scientific research methods. We have also used legal research methods such as comparative legal and formal legal methods, logical, systemic, and functional interpretation. The recent academic literature on the particular aspects of this research has been investigated too. Analysis: the practice in the application of international tax agreements in Russia demonstrates that the cross-border tax disputes are mainly resolved within the framework of domestic judicial procedures. Mutual agreement procedures and tax arbitration are not common mechanisms for resolving cross-border tax disputes in Russia. Meanwhile, the international investment disputes affecting particular aspects of taxation are often dealt through international arbitration institutions. Results: as a part of the commitments made under the Multilateral Instrument (MLI), Russian Federation considers arbitration and mutual agreement procedures only as possible alternative ways to settle cross-border tax disputes arising from international tax agreements. Based on the well-known cross-border tax disputes resolution practice, we conclude that none of the states could completely isolate itself from the international arbitration procedures in the current circumstances. This is true even if such state did not include the arbitration clause in its tax agreements and did not make the commitments on tax arbitration under the Multilateral Instrument (MLI).

scholarly journals The Evolution of International Policing in the Pacific: a Critical Analysis

2021 ◽  
Author(s):  
◽  
Bronwin M. Boswell
Keyword(s):  
Developing Countries ◽  
New Zealand ◽  
International Relations ◽  
Crime Prevention ◽  
Critical Analysis ◽  
Solomon Islands ◽  
Police Services ◽  
Cross Border ◽  
The Pacific ◽  
Growing Body

<p>I have been involved in policing and crime prevention for many years. I was a sworn member of Victoria Police (Australia), a crime prevention coordinator in a New Zealand community, and am currently employed by New Zealand Police (NZP). My interest in international policing grew as I realised more and more police were serving in a number of roles overseas. At first, I thought this a nice departure from normal duties for those lucky enough to take up opportunities to contribute to policing in other countries. Deeper thought followed about the juxtaposition of western models of policing, international relations and the customs of developing countries. The more I tried to find out the more questions were raised. Soon it was evident that little had been written about international policing and even less about international policing in relation to the Pacific. The need for research that combines the study of cross-border policing of crime and criminality with international relations scholarship has been identified by Peter Andreas and Ethan Nadelmann in their 2006 co-authored book. A growing body of literature examines policing and development in the Pacific, but is mainly centred on conflicts in Melanesia with particular emphasis on the Regional Assistance Mission to Solomon Islands (RAMSI). Apparently, no single work discusses the needs of police services in the Pacific in relation to domestic policing and international cooperation. This work seeks to fill that gap.</p>

scholarly journals Theft of public assets in developing countries and the ineffective legal frameworks on cross-border asset tracing and confiscation

2021 ◽  
Vol 10 (2, special issue) ◽  
pp. 309-317
Author(s):  
Williams C. Iheme
Keyword(s):  
Developing Countries ◽  
Rule Of Law ◽  
Legal Framework ◽  
Public Office ◽  
Contributory Factors ◽  
Cross Border ◽  
Foreign Countries ◽  
Asset Recovery ◽  
Legal Frameworks ◽  
Weak Rule

In most developing countries with weak rule of law and fledgling democratic institutions, theft of public assets by public office holders is rampant and has a strong correlation with the excruciating level of poverty and underdevelopment that besiege these countries (Ijewereme, 2013). While a myriad number of reasons may be responsible for this situation, the absence of a mature legal framework as well as the scant availability of sufficiently trained government personnel to trace and recover stolen assets, hidden domestically and abroad, arguably remain contributory factors. Granted that corrupt public office holders are typically enabled by porous (domestic) legal frameworks that provide them wide escape routes for their crimes, contestably however, the laws bordering on confiscation of assets in many foreign countries (safe havens) seem intentionally designed to frustrate any recovery of stolen assets by developing countries. In the aftermath of the COVID-19 pandemic, the rate of stealing public assets by public office holders in developing countries is foreseen to rise astronomically and is likely to deepen their existing levels of poverty and hopelessness (Ayode, 2020). Using Nigeria as an example of a developing country, the paper critically examines the underlying defects in the cross-border legal framework on asset recovery and confiscation and proffers suggestions on how these defects could be remedied.

Sign in / Sign up

Export Citation Format

Share Document