Developing VAT treaties: international tax cooperation in times of global recovery
نویسندگان
چکیده
Abstract The Covid-19 pandemic highlights the pressing need to address common challenges faced by all countries and, in particular, provide special support developing through international cooperation. Taxation, particular Value Added Tax (VAT), is a key area for strengthening cooperation because of its critical role financing crisis and supporting global recovery. This paper proposes adoption VAT treaties based on two considerations. First, there exist, interplay between states’ laws, over-taxation under-taxation that can be more effectively addressed than unilateral state actions. Secondly, unlike income tax treaties, would distribute benefits from developed countries, leading normatively attractive distributional consequences. proposed model offers new approach taxing cross-border transactions under could form part coordinated response sustainable post-pandemic
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ژورنال
عنوان ژورنال: Legal Studies
سال: 2021
ISSN: ['1748-121X', '0261-3875']
DOI: https://doi.org/10.1017/lst.2021.37