Global tax governance : what is wrong with it and how to fix it

• Tác giả: Peter Dietsch, Thomas Rixen
• Ngôn ngữ: eng
• ISBN-10: 1785521268
• ISBN-10: 1785522434
• ISBN-13: 978-1785521263
• ISBN-13: 978-1785522437
• Ký hiệu phân loại: 336.249 Social security taxes
• Thông tin xuất bản: Colchester, United Kingdom : ECPR Press, 2016
• Mô tả vật lý: xviii, 363 pages : , illustrations ; , 24 cm
• Bộ sưu tập: Xã hội, kinh tế, luật
• ID: 158433
• Chủ đề: 1. Double taxation; 2. Taxation--International cooperation; 3. Taxation

Includes bibliographical references and index

Tóm tắt

 This book provides a collection of essays about the nature and possible resolutions of the conflicts within and between states about fiscal sovereignty, tax competition, and domestic and international equity that underlie the international tax discussion. The book is divided into 4 parts: (I) The problem: international tax competition
  (II) Shortcomings of the current regulatory framework and initiatives
  (III) Normative principles for global tax governance and (IV) From theory to practice : just institutions for international tax governance