Intertax最新文献_第3页

Literature Review: Bret Wells, International Taxation: ISBN 978-1636597744, 492 pages, US$ 57. Foundation Press, 5th edition, 2022 and James R. Repetti, Diane M. Ring & Stephen E. Shay, Introduction to United States International Taxation ISBN 978-9403523859, £132 Kluwer Law International, 7th edition, 2021 文献综述:Bret Wells，《国际税收》:ISBN 978-1636597744, 492页，57美元。基金会出版社，第5版，2022年和James R. Repetti, Diane M. Ring &;Stephen E. Shay，美国国际税收导论ISBN 978-9403523859，£132 Kluwer Law International，第7版，2021

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023065

Bernard Schneider

引用次数: 0

UN MTC Article 14: The Mistaken Retention 第14条:错误保留

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023062

Muhammad Ashfaq Ahmed

{"title":"UN MTC Article 14: The Mistaken Retention","authors":"Muhammad Ashfaq Ahmed","doi":"10.54648/taxi2023062","DOIUrl":"https://doi.org/10.54648/taxi2023062","url":null,"abstract":"The OECD deleted Article 14 from its Model Tax Convention (MTC) in 2000, however, the UN decided to retain it in 2009. The OECD has since been chastized for eliminating it and the UN eulogized for retaining it. This article, contrary to the prevailing perspective, supports the ‘delete decision’, though for reasons diametrically different from those on which Organization for Economic Cooperation and Development (OECD) based its decision in 2000. It berates the UN for the ‘retain decision’ by debunking the grounds thereof and by mounting new arguments. In fact, it turns the mainstream scholarships’ professed position upside down that Article 14s continued presence on UN MTC accrued developing countries substantial economic benefits and broadened their tax base. It is argued that the deletion of UN MTC Article 14(1)(c) in 1999 through an angularly established setup – the Focus Group – was dramatic, mysterious, and undefendable warranting fresh and deeper scrutiny. This article postulates that without a robust built-in anti-base erosion principle, which was deleted in 1999, Article 14s presence in the UN MTC is counterproductive, base eroding, and inimical to fiscal interests of developing countries. Therefore, it strongly proposes to either restore the deleted Subparagraph 1(c) or also delete the retained rump Article 14 itself – sooner than later.\u0000UN MTC article 14, independent personal services, OECD MTC article 14, professional services, dependent personal services","PeriodicalId":45365,"journal":{"name":"Intertax","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762557","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}

引用次数: 0

Targeted Measures Against Intra-Group Debt Financing: What Needs and Design Options in Light of the ATAD, Transfer Pricing Rules, and Pillar 2? 针对集团内部债务融资的针对性措施:根据ATAD、转让定价规则和第二支柱的需求和设计方案?

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023063

Jérôme Monsenego

引用次数: 0

Literature Review: Markus Surmann, Hybrid Arrangements According to ATAD II: Dealing with the Harmonised Correspondence Rules in Income Tax Law [Hybrid Gestaltungen nach der ATAD II: Umgang mit der harmonisierten Korrespondenzregeln im Ertragsteuerrecht], Otto Schmidt, 2022 文学评论:马尔库斯·苏曼，《两德混合同意》:在荷兰劳动力法中合情合理地解决矛盾》，奥托·施密特，2022年

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023060

Stefanie Geringer

引用次数: 0

A Review of India Approaches to Cooperative Compliance in Light of the International Tax Practice and the OECD Framework 从国际税务实践和经合组织框架看印度的合作合规方法

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023061

Mário H. Martini, Suranjali Tandon

{"title":"A Review of India Approaches to Cooperative Compliance in Light of the International Tax Practice and the OECD Framework","authors":"Mário H. Martini, Suranjali Tandon","doi":"10.54648/taxi2023061","DOIUrl":"https://doi.org/10.54648/taxi2023061","url":null,"abstract":"The OECD provides a framework for co-operative compliance. To the OECD-Forum on Tax Administration questionnaires covering the years 2018 and 2019, India responded that its international tax practice is in line with the OECD’s framework. This paper reviews select features of the Indian tax system that are in line with the response. The paper looks at contemporary tax compliance measures such as faceless assessments and dispute resolution that promote cooperative compliance. While it is seen that there have been recent policy innovations to promote cooperative compliance in India, the responses are not based on any structured cooperative compliance approach as that described by the OECD. It is observed that there are in fact some missing elements as many of the initiatives such as the large taxpayers’ unit that ticked many boxes but are no longer in operation. Finally, the paper identifies that single point of contact in the administration, opportunity to clear the past before joining a cooperative compliance framework and internal control framework are initiatives that can boost cooperative compliance in India.\u0000Cooperative Compliance, OECD, corporate governance, internal controls, tax control framework, tax certainty, tax assurance, India, tax reform, dispute resolution","PeriodicalId":45365,"journal":{"name":"Intertax","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762013","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}

引用次数: 0

Case Law Trends: Adjustment of Deductions in case of the Abandonment of an Investment Project: Some Remarks in Light of the Judgments of the CJEU in ITH Comercial Timisoara (C-734/19), Skellefteå Industrihus (Case C-248/20) and Vittamed Technologijos (C-293/21) 判例法的发展趋势:投资项目放弃时扣除额的调整:从欧洲法院在商业蒂米什瓦拉案(C-734/19)、skellefteteindustrihus案(C-248/20)和vitamed Technologijos案(C-293/21)中的判决看

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023064

Mariya Senyk

引用次数: 0

Globe: The Potential Costs Of Cooperation 环球:合作的潜在成本

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023059

Tsilly Dagan

{"title":"Globe: The Potential Costs Of Cooperation","authors":"Tsilly Dagan","doi":"10.54648/taxi2023059","DOIUrl":"https://doi.org/10.54648/taxi2023059","url":null,"abstract":"This article argues that the fact that the 2021 global tax deal (focusing on Pillar 2) is cooperative is not in itself proof of the deal being beneficial (and certainly not equally beneficial) for all parties. Developing countries particularly may benefit less and possibly even lose from the agreement. The article focuses on two features of cooperation that may tilt the playing field in favour of developed countries: agenda influence and structural incentives to cooperate. Since the OECD had control over both the agenda and the ways in which the game was structured, it is not surprising that the deal served the interests of its members.\u0000Moreover, the mechanism of Pillar 2 encourages participation and discourages future defection. In the current stage of the international tax regime, this is considered a virtue. However, it might also harbour future risks such as lock-in and cartelistic effects that might benefit the leaders of this initiative (the OECD in this case) at the expense of others. Moreover, the current regime grants significant power to those with their hands on the steering wheel. Such power could be used to disadvantage others. In the absence of mechanisms that would curtail the monopolistic power of the former, other countries risk paying excessive prices to belong in this regime.\u0000GLoBE, Pillar II, International Tax, Cooperation, OECD, Developing Countries, Agenda Influence, Incentives to cooperate, Lock-in, Cartels","PeriodicalId":45365,"journal":{"name":"Intertax","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762556","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}

引用次数: 1

Tax In History: Twenty Years After the Adoption of the Energy Taxation Directive, Is Its Reform in a Greener Sense Just an Illusion? 历史上的税收:能源税指令颁布二十年后，绿色意义上的改革只是一种幻觉吗?

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023058

Marina Bisogno

引用次数: 0

Editorial: The Costs of Pillar 2: Legitimacy, Legality, and Lock-in 社论：第二支柱的成本：合法性、正当性和锁定性

IF 0.6

Intertax Pub Date : 2023-10-01 DOI: 10.54648/taxi2023066

Werner Haslehner

引用次数: 0

Editorial: The Need for Plan B 社论：B计划的必要性

IF 0.6

Intertax Pub Date : 2023-08-01 DOI: 10.54648/taxi2023056

Philip Baker

引用次数: 0