Status: Präsenznutzung
Signatur:
JU/PP 8040 A369
Standort: Bibl. der Juristischen Fa /
Exemplare:
siehe unten
Titel: | Winning the tax wars |
Titelzusatz: | tax competition and cooperation |
Mitwirkende: | Alepin, Brigitte [HerausgeberIn] |
| Moreno-Dodson, Blanca [VerfasserIn] [HerausgeberIn] |
| Otis, Louise [HerausgeberIn] |
Verf.angabe: | edited by Brigitte Alepin, Blanca Moreno-Dodson, Louise Otis |
Verlagsort: | Alphen aan den Rijn, The Netherlands |
Verlag: | Kluwer Law International B.V. |
E-Jahr: | 2018 |
Jahr: | [2018] |
Umfang: | xx, 181 Seiten |
Illustrationen: | Illustrationen |
Gesamttitel/Reihe: | Series on international taxation ; volume 62 |
Fussnoten: | Enthält 10 Beiträge |
ISBN: | 90-411-9460-6 |
| 978-90-411-9460-2 |
Abstract: | This book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of profits have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Increased competition among governments for revenues and investment has led to a 'tax war', with some countries? rates and policies potentially conflicting with international projects such as base erosion and profit shifting (BEPS). Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces for the battle |
URL: | Inhaltsverzeichnis: https://www.gbv.de/dms/zbw/1011167301.pdf |
Schlagwörter: | (s)Steuerrecht / (s)Steuerflucht / (s)Steuergerechtigkeit / (s)Steuerwettbewerb |
Sprache: | eng |
RVK-Notation: | QL 400 |
| PP 8040 |
K10plus-PPN: | 1011167301 |
Verknüpfungen: | → Übergeordnete Aufnahme |
90-411-9460-6,978-90-411-9460-2
Winning the tax wars / Alepin, Brigitte [HerausgeberIn]; [2018]
68383101