BEPS, tax sovereignty and global justice
نویسندگان
چکیده
منابع مشابه
Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View
The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’. In the BEPS Project of the OECD, the OECD attempts to combat base erosion and...
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Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage ...
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WAITING BEFORE THE LAW IN KAFKA’S PARABLE “BEFORE THE LAW” WE SEE, quite famously, that the story’s protagonist (known only as “the man from the country”) is forced to wait before the gate of law for his whole life. The gatekeeper, whose only purpose seems to be to bar the man’s way, keeps him sitting on a stool just before the gate. As the man is dying from old age, he has this well-known exch...
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Most people are concerned about international health inequalities and find them unjust. At the same time, we lack global institutions that can effectively act to reduce these health inequalities, which have various sources. Accordingly, the concern about health inequalities does not by itself support some one of the competing theories of global justice. Yet, many people believe that specific pr...
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In Australia, Japan, Sweden, and Switzerland, the average life expectancy is now greater than 80 years. But in Angola, Malawi, Sierra Leone, and Zimbabwe, the average life expectancy is less than 40 years. The situation is even worse than these statistics suggest because average figures tend to mask inequalities within countries. What are we to make of a world with such inequal health prospects...
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ژورنال
عنوان ژورنال: Critical Review of International Social and Political Philosophy
سال: 2016
ISSN: 1369-8230,1743-8772
DOI: 10.1080/13698230.2016.1220149