144 research outputs found
Chinese Tax Policy and the Problem of Fairness in Taxation
Wetensch. publicati
Dilemmas van nationaal fiscaal beleid in een mondiale economie
Wetensch. publicati
Lastenverschuiving van overdracht naar bezit van een eigen woning
FDR Grenzen aan de uitoefening van fiscale soevereiniteit - ou
Het einde van de Belastinggids
FDR Internationale en supranationale grenzen aan fiscale soevereiniteit - ou
How the Dutch help Starbucks avoid taxes
Grenzen van fiscale soevereinitei
Belasting als beleidsinstrument
FDR Grenzen aan de uitoefening van fiscale soevereiniteit - ou
The Multilateral Tax Instrument: How to Avoid a Stalemate on Distributional Issues?
Action 15 of the OECD/G-20 Base Erosion and Profit Shifting (BEPS) project is to "develop a multilateral instrument designed to provide an innovative approach to international tax matters" The authors turn to two areas of academic thought to clarify the choices faced by states when engaging in either bilateral or multilateral tax treaties. One is the field of international relations, and especially the "neoliberal" approach based on the economic self-interest of states. The other is political philosophy, and especially Brennan and Buchanan’s "veil of uncertainty". The authors argue that, as the economic gains of combating BEPS are uncertain, multilateral agreement will be easier to achieve on matters of design and concept, than on specific rules which have an uncertain distributive impact on states’ economies. The recommendations of the BEPS Final Report are, therefore, useful to the extent that they provide a starting point for reconsidering the architecture of international taxation, that is, for answering the question: "what would we want the taxation of multinational enterprise (MNE) profits to look like in 2025?"Grenzen van fiscale soevereinitei
Staatssecretaris Vermeend weg, spaarloonregeling ...?
Fiscale economie (Z) (1.3
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