PSN: Global/International Economic Institutions (Topic)最新文献

{"title":"Concorrência Fiscal Prejudicial: Uma Nova Proposta De World Tax Organization (Harmful Tax Competition: A New Proposal for a World Tax Organization)","authors":"Alexandre Moura","doi":"10.2139/ssrn.2595010","DOIUrl":"https://doi.org/10.2139/ssrn.2595010","url":null,"abstract":"Portuguese Abstract: A globalizacao da economia nos conduziu a um cenario de aguda concorrencia entre os Estados e o elemento fiscal e fator decisivo nesse certame. E verdade que a concorrencia fiscal nao e malefica em si propria, mas, a partir da constatacao de que os paises lancam mao de promessas de nula ou baixa tributacao para se mostrar mais atraente do que os concorrentes, e possivel afirmar que a mesma e, na pratica, essencialmente prejudicial. Os efeitos negativos sao muitos e, nao por acaso, testemunha-se, a nivel mundial, um forte movimento em seu combate. Podemos citar, dentre esses esforcos, as medidas nacionais que visam neutralizar planejamentos agressivos e as medidas bilaterais e multilaterais adotadas em nivel internacional, dentre os quais se destacam as iniciativas da OCDE e os acordos para Evitar a Dupla Tributacao e assegurar a Troca de Informacoes. Contudo, estamos convencidos de que as medidas hoje existentes nao estao se mostrando bastantes. Nada do que se faz parece trazer resultados expressivos. A concorrencia prejudicial e ainda frequente e continua sendo um fator central na crise do Estado Fiscal. Angustiados com essa constatacao, propusemo-nos a buscar modelos alternativos de combate a concorrencia prejudicial e deparamo-nos com as ideias de Vito Tanzi e de Dale Pinto e Adrian Sawyer, que defendem um global approach, atraves de uma World Tax Organization. Atraidos pela proposta, analisamos criticamente os estudos dos que nos antecederam e chegamos a uma terceira proposta, que, apesar de pouco divergir daquelas, diverge em um ponto estrutural.English Abstract: Economic globalization has led to a situation of strong competition among countries for productive investments in which the fiscal element can be a decisive factor. While tax competition is not harmful per se, when countries resort to promises of zero or very low taxes to attract investments, the practice can be considered essentially prejudicial. The negative effects are many, and it is no accident that a strong global movement is developing to fight such tax breaks. Among these efforts are national measures to neutralized aggressive tax planning and bilateral and multilateral measures for the same purpose, among which the standouts are the initiatives of the OECD and agreements to prevent double taxation and for sharing of fiscal information between countries. However, the existing measures in this respect are not sufficient. Harmful competition is still widespread and continues being a central factor in the revenue crisis faced by many countries. Based on this situation, we examine some alternative models to fight harmful tax competition, such as the ideas of Vito Tanzi on the one hand and of Dale Pinto and Adrian Sawyer on the other, in favor of a global approach, through the creation of a World Tax Organization. We critically analyze the studies that underpin these proposals and reach a third proposal, which although diverging little from those, differs in ","PeriodicalId":176067,"journal":{"name":"PSN: Global/International Economic Institutions (Topic)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130376475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The International Financial Crisis, Global Financial Governance and the European Union","authors":"J. Wouters, S. Sterkx, Tim Corthaut","doi":"10.2139/ssrn.1766555","DOIUrl":"https://doi.org/10.2139/ssrn.1766555","url":null,"abstract":"The financial crisis that hit the world in 2008 exposed the fragility and weaknesses of our global financial system. It has triggered a global response: world leaders – for the most part in the framework of the revitalised G20 – have held several meetings to discuss and agree on a global plan for recovery and the reform of global financial governance. This chapter addresses these responses, with particular attention to the position, role and representation of the European Union (EU) in global economic and financial governance institutions in the light of the changes brought about by the Treaty of Lisbon.","PeriodicalId":176067,"journal":{"name":"PSN: Global/International Economic Institutions (Topic)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133962816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Institutional Developments in Investment Law and Policy","authors":"Taylor St John","doi":"10.2139/ssrn.3909815","DOIUrl":"https://doi.org/10.2139/ssrn.3909815","url":null,"abstract":"The dynamism of investment law was channelled through international institutions to a greater extent in 2017 than ever before. For decades, investment law has been defined by its decentralization—by the absence of an institutional hub for multilateral deliberations—and by the difficulty of accessing information about investment treaty negotiations or investor–state arbitrations. As institutions led the way towards more deliberation and increased transparency, the slow-moving redefinition of investment law continued in 2017. While the outcomes of this redefinition are not yet clear (and it remains to be seen if this redefinition will lead to more inclusive and institutionalized multilateral cooperation in investment law), what is clear is that institutions are players, and fields of play, to watch.","PeriodicalId":176067,"journal":{"name":"PSN: Global/International Economic Institutions (Topic)","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125764883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}