Taxing Offshore Indirect Transfers in Brazil: Discussions on International Tax Policies and Recommendations for Reform

2020 ◽  
Author(s):  
Juliana Kuteken
Keyword(s):  
Tax Policies ◽  
International Tax

ECHR Litigation as a Tool for Tax Justice in Europe

2019 ◽  
pp. 409-426
Author(s):  
Céline Braumann
Keyword(s):  
Human Rights ◽  
Tax Avoidance ◽  
Legal Liability ◽  
International Community ◽  
Tax Policies ◽  
Private Company ◽  
Avoidance Strategies ◽  
International Tax

This chapter examines the prospects for challenging a tax exemption granted to a private company by invoking the prohibition on discrimination in the European Charter on Human Rights (ECHR). Should the Court hold that certain selective tax rulings are a violation of the prohibition of discrimination under the ECHR, this finding would set a powerful precedent to rebut the claim that tax avoidance is “perfectly legal.” Accordingly, the hands-off treatment the international community has afforded tax-avoidance strategies might give rise to legal liability. Ultimately, to reform international tax policies, it is crucial to understand past practices and whether and why these practices should be considered broken and unjust. The chapter then looks at a specific case of tax exemption, allegedly granted to a subsidiary of McDonald’s by Luxembourg.

Exchange Rates, Local Currency Pricing and International Tax Policies

2018 ◽  
Author(s):  
Sihao Chen ◽  
Michael Devereux ◽  
Jenny Xu ◽  
Kang Shi
Keyword(s):  
Exchange Rates ◽  
Tax Policies ◽  
Local Currency ◽  
Local Currency Pricing ◽  
International Tax

scholarly journals A Literature Review of Taxes in Cross-Border Supply Chain Modeling: Themes, Tax Types and New Trade-Offs

2021 ◽  
Vol 17 (1) ◽  
pp. 20-46
Author(s):  
Dong Mu ◽  
Huanyu Ren ◽  
Chao Wang
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Distribution Channel ◽  
Channel Structure ◽  
Tax Policies ◽  
Cross Border ◽  
Trade Offs ◽  
Wide Range ◽  
International Tax ◽  
The Impact

The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses. The tax costs associated with cross-border commodity flow have received unprecedented attention. However, there is a lack of common platforms between international tax planners and CBSC optimizers, and the impact of various tax policies on CBSC operations is still unclear. To fill this gap, this study presents a literature review to elaborate on the interface between taxes and CBSC operations. First, a literature collection approach is constructed, and 71 pertinent publications are identified. Then, a four-dimensional categorization consisting of supply chain themes, research methodologies, tax types, and illustration types was designed to classify and summarize the research content of the selected articles. The results show that (1) there are six main supply chain-related themes, i.e., the supply chain network, the distribution channel structure, product quantity and quality, production outsourcing, the procurement mode, and supply chain emissions, that are significantly affected by taxes. (2) Four types of taxes, including the corporate income tax (CIT), tariffs, environmental taxes and the value-added tax (VAT), have obvious impacts on CBSC operations. (3) Four mainstream methodologies, i.e., mathematical models, empirical models, conceptual models and simulation models, have been applied to explore the tax effects in CBSC modeling. (4) The tax-saving opportunities in CBSC operations mainly come from the following five areas: CIT rate gaps in different regions, special tax regulations such as the tax cross-credit principle and arm’s length principle, regional trade agreements (RTAs), preferential tax policies and export VAT rebate policy. Finally, this research provides a framework to analyze the trade-offs between taxes and traditional CBSC modeling factors. The results can support enterprises in CBSC in dealing with the complex international tax policies.

Economic Effects of 2004-2009 Tax Reforms: Retrospective Analysis

2012 ◽  
pp. 108-123
Author(s):  
E. Penukhina ◽  
D. Belousov ◽  
K. Mikhailenko
Keyword(s):  
Retrospective Analysis ◽  
Tax Policy ◽  
Economic Effects ◽  
Tax Policies ◽  
Policy Changes ◽  
Tax Reforms ◽  
Russian Economy ◽  
Balanced Budget ◽  
Budget System

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.

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.

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