Global tax governance : what is wrong with it and how to fix it /: what is wrong with it and how to fix it. (2016)

• Record Type: Book
• Further Information: Note: Edited by Peter Dietsch and Thomas Rixen.
• Editors: Dietsch, Peter; Rixen, Thomas, 1974-
• Contents: Global tax governance: What it is and why it matters -- The nature and practice of tax competition -- Winners and losers of tax competition -- Tax competition: An internalised policy goal -- A strange revolution: Mock compliance and the failure of the OECD's international tax transparency regime -- Redistributive tax co-operation: Automatic exchange of information, US power and the absence of joint gains -- Does FATCA teach broader lessons about international tax multilateralism? -- The G20, BEPS and the future of international tax governance -- Tax competition: A problem of global or domestic justice? -- International taxation and the erosion of sovereignty -- Whose tax base? The ethics of global tax governance -- Towards an international yardstick for identifying tax havens and facilitating reform -- A proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to tax multinational enterprises -- International financial transaction taxation, public goods and justice -- Institutional reform of global tax governance: A proposal.
• Publisher Details: Colchester, United Kingdom : ECPR Press
• Publication Date: 2016
• Copyright Date: 2016
• Extent: 1 online resource (xviii, 363 pages), illustrations
• Subjects: 336.249; Double taxation; Taxation; Taxation -- International cooperation; Double taxation; Taxation; Taxation -- International cooperation; BUSINESS & ECONOMICS / Public Finance; Electronic books; Electronic books
• Languages: English
• ISBNs: 9781785521645; 1785521640
• Related ISBNs: 1785521268; 9781785521263; 9781785521652; 9781785521669
• Notes: Note: Includes bibliographical references and index.; Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.