International tax at the crossroads [electronic resource] : institutional and policy reform in the era of digitalisation / edited by Craig Elliffe (faculty of law, University of Auckland, New Zealand).
"In light of the significant transformations affecting international tax in recent years, this book provides an in-depth assessment of the key issues impacting the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Incl...
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Full Text (via Elgar) |
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| Other title: | Elgar online Elgar online. |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Northampton :
Edward Elgar Publishing,
2023.
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Table of Contents:
- Contents: Preface
- Introduction: Standing at the crossroads / Craig Elliffe and Matt Andrew
- 1. Robustness and resilience in international tax reform / Wolfgang Schön
- 2. The reform of the institutional structure of international taxation / Philip Baker KC
- 3. Unilateralism and multilateralism in international tax / Reuven Avi-Yonah
- 4. Stability of the international tax system in a changing world / Victoria Plekhanova and Chris Noonan
- 5. Tax states, jurisdiction and the multilateral reality / Miranda Stewart
- 6. The impact of the global minimum tax on tax competition / Michael Devereux and John Vella
- 7. Is the shift to taxation at the point of destination inexorable? / Matt Andrew and Richard Collier
- 8. Multilateral tax reform / Michael Littlewood
- 9. Arbitration of tax disputes after the beps two pillar solution / Chris Noonan and Victoria Plekhanova
- 10. The canadian digital services tax / Wei Cui
- 11. Legal problems with digital taxes in the United States and Europe / Ruth Mason
- 12. Data as a tax base / Alison Pavlovich.