Tax justice and global inequality : practical solutions to protect developing country revenues /: practical solutions to protect developing country revenues. (2020)

• Record Type: Book
• Further Information: Note: Edited by Krishen Mehta, Esther Shubert, and Erika Dayle Siu.
• Editors: Mehta, Krishen; Shubert, Esther; Siu, Erika Dayle
• Contents: Front Cover -- Series Page -- About The Editors -- Title Page -- Copyright -- Dedication -- Contents -- List of Figures, Tables, and Boxes -- Acknowledgements -- Practical Solutions to Protect Developing Country Tax Revenues. -- 1: Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries -- Executive Summary -- Introduction -- 1. Challenges to Implementing Transfer Pricing Rules in the Extractive Industries -- 2. Transfer Pricing Risks along the Extractive Industry Value Chain -- 3. Alternative Approaches to International Taxation 4. Incremental Measures to Combat Transfer Pricing Manipulation in Extractives -- Conclusion -- Notes -- Bibliography -- 2: Transfer Pricing Rules and Alternative Paths for the Tax Administrations of Developing Countries -- Executive Summary -- 1. Introduction -- 2. The Current Transfer Pricing Rule Is Inappropriate for Tax Authorities in Developing Countries -- 3. Short-term Strategies: Selected Approaches to Do More with Less -- 4. A Long-term Strategy: Unitary Taxation with Formulary Apportionment -- 5. Conclusion -- Notes -- References 3: International Tax Competition, Harmful Tax Practices and the 'Race to the Bottom': A Special Focus on Unstrategic Tax Incentives in Africa -- Executive Summary -- 1. Introduction -- 2. Historical Background: The OECD Work on Curtailing Harmful Tax Practices -- 3. The Pertinent Harmful Tax Practice in Africa: Granting Unstrategic Tax Incentives -- 4. Factors Leading to Unstrategic Tax Incentives -- 5. Addressing Unstrategic Tax Incentives at the Domestic Level -- 6. Addressing the Impact of All Tax Incentives at the International Level: Harmful Tax Competition and the Race to the Bottom 7. Conclusions and Recommendations -- Notes -- Bibliography -- 4: Taxing Digitalized Companies: Options for African Countries -- Executive Summary -- 1. Introduction -- 2. The OECD/G20 and the Inclusive Framework on Base Erosion and Profit Shifting -- 3. Unilateral Measures Proposed and Taken by Other Countries -- 4. Options for African Countries -- 5. Conclusion -- Notes -- References -- 5: Tax Aspects of Bilateral Investment Treaties and Free Trade Agreements -- Executive Summary -- Introduction -- Taxes: An Exercise in State Sovereignty -- EU Proposal for Reform Unilateral Action and Renegotiation -- Compensation and Compound Interest -- Public Law Issues in Private Law Matters: Financing for Development -- Political Will -- Conclusion -- Notes -- 6: Multinational Entity Finance Schemes: Formulary Apportionment as the Way Forward -- Executive Summary -- 1. Introduction -- 2. The Chevron Case Study -- 3. The Practice of MNCs Shifting Debt Deductions -- 4. A Limited Formulary Apportionment Model -- 5. Recent Developments in Reform -- 6. The Way Forward -- Notes -- References -- 7: Joint Tax Audits between Developed and Developing Countries
• Publisher Details: London : Zed Books
• Publication Date: 2020
• Extent: 1 online resource (x, 306 pages), illustrations
• Subjects: 336.205091724; Taxation -- Developing countries; Distributive justice; Tax evasion; Sustainable development; International business enterprises -- Social aspects; International business enterprises -- Taxation; Development studies; Taxation; Distributive justice; International business enterprises -- Social aspects; International business enterprises -- Taxation; Sustainable development; Tax evasion; Developing countries; Electronic books
• Languages: English
• ISBNs: 9781786998095; 1786998092; 9781786998118; 1786998114; 9781786998101; 1786998106
• Related ISBNs: 9781786998071; 1786998076; 9781786998088; 1786998084
• 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.