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Bulletin for International Taxation最新文献

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A Farewell Seminar in Honour of Wim Wijnen: Tax Treaties – What Are We Going to Do with Them? Wim Wijnen 告别研讨会：税务条约--我们该如何处理？
Bulletin for International Taxation Pub Date : 2024-03-28 DOI: 10.59403/23nnqs3
F, De Lillo
{"title":"A Farewell Seminar in Honour of Wim Wijnen: Tax Treaties – What Are We Going to Do with Them?","authors":"F, De Lillo","doi":"10.59403/23nnqs3","DOIUrl":"https://doi.org/10.59403/23nnqs3","url":null,"abstract":"In this article, the author reports on the Farewell Seminar, entitled “Tax Treaties – What Are We Going to Do with Them?” held under the auspices of the IBFD, Amsterdam, for Professor Wim Wijnen on the occasion of his retirement.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"24 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140372745","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
A Proposal on How to Implement GloBE Pillar Two in South Africa 关于如何在南非实施全球基础教育基础结构第二支柱的建议
Bulletin for International Taxation Pub Date : 2024-03-18 DOI: 10.59403/3ve4swx
A. Futter
{"title":"A Proposal on How to Implement GloBE Pillar Two in South Africa","authors":"A. Futter","doi":"10.59403/3ve4swx","DOIUrl":"https://doi.org/10.59403/3ve4swx","url":null,"abstract":"This article examines the taxation that will be implemented through GloBE Pillar Two domestically in South Africa. Based on analysis of the annual financial statements, the author explores the impact on the global effective rate of corporate tax paid by multinational enterprises headquartered in South Africa.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"39 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140234459","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
Interpretative Issues Arising from the Definitions of Permanent Establishments under the GloBE Model Rules 全球商务示范规则》对常设机构的定义引起的解释问题
Bulletin for International Taxation Pub Date : 2024-02-27 DOI: 10.59403/1rcq0sf
G.F. Patti
{"title":"Interpretative Issues Arising from the Definitions of Permanent Establishments under the GloBE Model Rules","authors":"G.F. Patti","doi":"10.59403/1rcq0sf","DOIUrl":"https://doi.org/10.59403/1rcq0sf","url":null,"abstract":"The GloBE Model Rules on Pillar Two contain certain specific definitions of permanent establishments, which apply depending on the features of the foreign place of business of a given enterprise. The definitions refer to treaty law, but the meaning and the effect of those references are not always entirely clear.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"54 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140424209","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
Qualified Domestic Minimum Top-Up Tax: Should Developing Countries Adopt It? 合格的国内最低附加税：发展中国家是否应该采用？
Bulletin for International Taxation Pub Date : 2024-02-19 DOI: 10.59403/1mx1cke
R.R. Das
{"title":"Qualified Domestic Minimum Top-Up Tax: Should Developing Countries Adopt It?","authors":"R.R. Das","doi":"10.59403/1mx1cke","DOIUrl":"https://doi.org/10.59403/1mx1cke","url":null,"abstract":"The Qualified Domestic Minimum Top-up Tax (QDMTT) is presented as the preferred choice for developing countries. However, given its unfamiliar design, complexity, limited revenue gain, peer review and resource burdens, the QDMTT is unsuitable for developing countries. Instead, such countries should reform their tax incentives, and consider an across-the-board minimum tax.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"26 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140450240","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
Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN 塑造联合国在国际税务合作中的未来角色：第 A/RES/77/244 号决议和《2023 年税务报告》中提出的备选方案为联合国制定具有法律约束力的税收规范提供了机会
Bulletin for International Taxation Pub Date : 2024-02-06 DOI: 10.59403/37tfeet
S. Greil, M. Kockrow
{"title":"Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN","authors":"S. Greil, M. Kockrow","doi":"10.59403/37tfeet","DOIUrl":"https://doi.org/10.59403/37tfeet","url":null,"abstract":"In December 2022, the UN General Assembly adopted Resolution A/RES/77/244 on the promotion of inclusive and effective international tax cooperation. Moreover, Tax Report 2023 may institute an intergovernmental tax body providing for legally binding guidelines for national tax systems. This article considers the chances for such international tax cooperation.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"90 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139858829","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
Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN 塑造联合国在国际税务合作中的未来角色：第 A/RES/77/244 号决议和《2023 年税务报告》中提出的备选方案为联合国制定具有法律约束力的税收规范提供了机会
Bulletin for International Taxation Pub Date : 2024-02-06 DOI: 10.59403/37tfeet
S. Greil, M. Kockrow
{"title":"Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN","authors":"S. Greil, M. Kockrow","doi":"10.59403/37tfeet","DOIUrl":"https://doi.org/10.59403/37tfeet","url":null,"abstract":"In December 2022, the UN General Assembly adopted Resolution A/RES/77/244 on the promotion of inclusive and effective international tax cooperation. Moreover, Tax Report 2023 may institute an intergovernmental tax body providing for legally binding guidelines for national tax systems. This article considers the chances for such international tax cooperation.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"343 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139799222","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
Earth to OECD: You Must Be Joking – The Subject to Tax Rule of Pillar Two 地球致经合组织：你一定是在开玩笑--第二支柱的课税对象规则
Bulletin for International Taxation Pub Date : 2024-01-31 DOI: 10.59403/3j8ntgs
B.J. Arnold
{"title":"Earth to OECD: You Must Be Joking – The Subject to Tax Rule of Pillar Two","authors":"B.J. Arnold","doi":"10.59403/3j8ntgs","DOIUrl":"https://doi.org/10.59403/3j8ntgs","url":null,"abstract":"In this article, the author examines the implications of the Subject to Tax Rule (STTR) of the OECD’s Pillar Two for developing countries. He argues that the STTR is unreasonably complex, and will not be advantageous for developing countries. Accordingly, developing countries should be very cautious in adopting the STTR.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"180 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475487","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
The Concept of the “Object and Purpose” in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule 基于《维也纳公约》（1969 年）和主要目的测试规则的税收协定法中的 "目的和宗旨 "概念
Bulletin for International Taxation Pub Date : 2024-01-29 DOI: 10.59403/11fvrdd
K. Dziurdź
{"title":"The Concept of the “Object and Purpose” in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule","authors":"K. Dziurdź","doi":"10.59403/11fvrdd","DOIUrl":"https://doi.org/10.59403/11fvrdd","url":null,"abstract":"This article examines the “object and purpose” of a tax treaty by discussing its meaning, identification and relevance based on the Vienna Convention (1969). It proposes an interpretation of the principal purpose test rule that remains within the limits of treaty wording while giving priority to the object and purpose.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"14 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140489295","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
The COVID-19 Pandemic and the Taxation of Individuals in Africa: Proposals for Reform COVID-19 大流行与非洲的个人税收：改革建议
Bulletin for International Taxation Pub Date : 2024-01-19 DOI: 10.59403/3kn94g6
A. Titus
{"title":"The COVID-19 Pandemic and the Taxation of Individuals in Africa: Proposals for Reform","authors":"A. Titus","doi":"10.59403/3kn94g6","DOIUrl":"https://doi.org/10.59403/3kn94g6","url":null,"abstract":"COVID-19 had a huge effect on African countries. It revealed how vulnerable African tax systems are to a massive global economic shock. This article explores what made the tax systems for individuals in African countries more vulnerable than other jurisdictions, and what reforms should be made to address such vulnerabilities.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"424 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140502512","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
Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation 克劳斯-沃格尔讲座 2023：目的地所得税的过去、现在与未来
Bulletin for International Taxation Pub Date : 2024-01-17 DOI: 10.59403/2q3nwnr
R. Avi-Yonah
{"title":"Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation","authors":"R. Avi-Yonah","doi":"10.59403/2q3nwnr","DOIUrl":"https://doi.org/10.59403/2q3nwnr","url":null,"abstract":"A significant obstacle to the unilateral adoption of the OECD’s Pillar One are tax treaties since many countries cannot override tax treaties unilaterally. In his Klaus Vogel Lecture for 2023, Professor Reuven Avi-Yonah asks what are the chances for adopting a true multilateral convention for income taxation?","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"47 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505293","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
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