Nieuwe titel van Oxford University Press: Global Tax Fairness
Vijftien beroemde belastingwetenschappers dragen bij aan nieuw boek onder redactie van Thomas Pogge, professor aan Yale, en Krishen Mehta, fiscaal publicist en voormalig PwC-partner.
Zij behandelen een brede scala aan onderwerpen, variërend van country-by-country reporting tot automatische gegevensuitwisseling, en geven suggesties hoe de wereld kan ophouden met tax wars en verstandig beleid kan ontwikkelen om overal ter wereld aan de samenleving terug te geven wat haar toekomt.
Uit de inhoudsopgave:
- Itai Grinberg: Building Institutions for a Globalized World: Automatic Information Exchange
- James S. Henry: Let’s Tax Anonymous Wealth!
- Richard Murphy: Country-by Country Reporting
- Reuven Avi-Yonah: Hanging Together: A Multilateral Approach to Taxing Multinationals
- Edward Kleinbard: Stateless Income and its Remedies
- Lorraine Eden: The Arm’s Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States
- Lee Corrick: The Taxation of Multinational Enterprises
- Peter Wahl: More Than Just Another Tax: The Thrilling Battle Over the Financial Transaction Tax
- Sol Picciotto: Towards Unitary Taxation: Combined Reporting and Formulary Apportionment
- Harald Tollan: An International Convention on Financial Transparency
- Vito Tanzi: Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority
- Nicholas Shaxson and John Christensen: Tax Competitiveness: A Dangerous Obsession
- Johnny West: A Fair Deal in Extractives: The Company Profit-Related Contract
- Michael C. Durst: Self-Help and Altruism: Protecting Developing Countries’ Tax Revenues
- Krishen Mehta and Erika Dayle Siu: Ten Ways Developing Countries can take Control of their own Tax Destinies
De achterflap beschrijft de inhoud als volgt:
“This book addresses fifteen different reform proposals that are urgently needed to correct the fault lines in the international tax systems as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail.”