International Taxation - Term Paper
Gillis, Malcolm 1989, Tax Reform in Developing Countries
Duke University Press, Durham
Howard, Michael 2001, Public Sector Economics for Developing Countries,
University Press of the West Indies, Barbados
KPMG's Corporate Tax Rate Survey January 2003
Li, Jinyan 1991, Taxation in the People's Republic of China,
Praeger, New York
Salinas, Javier G 2003, The OECD Tax Competition Initiative: A Critique of Its
Merits in the Global Marketplace'
Houston Journal of International Law, vol.
08/12/2012 · Read this essay on International Taxation
In 1920, the Organisation Meeting of the ICC in Paris considered international double taxation to be one of the most important items on its agenda. See Michael J. Graetz, Michael M. O’Hear, ‘The “Original Intent” of US International Taxation’ (1997) 51 Duke L J 1021 (stating that the role and contribution of the ICC in ITL is often ignored); Also see Stefano Simontacchi, Taxation of Capital Gains under the OECD Model Convention (Kluwer Law International 2007) 1-10.
The Organisation for European Economic Cooperation (OEEC) was created by 18 members in 1948 under the Marshall Plan. In 1956, it organized its own Fiscal Committee to address double taxation. The OEEC was recreated as the OECD in 1961 with the addition of United States and Canada as members. Even under OEEC’s new avatar as the OECD, the work on international taxation continued and its first major success in ITL was in 1963 - the publication of the non-binding OECD Model Convention (OECD Model).
SOLUTION: International accounting essay - Writing - …
This essay analyses International Tax Law from the perspective of an international lawyer. It examines early 20th century arbitral awards to reveal that the early jurisprudence on states’ jurisdiction to tax did not develop in a systematic manner. Thereafter it traces the development of International Tax Law beginning with the efforts of the League and the subsequent role played by the Organisation for Economic Co-operation and Development. The importance of each of the two institutions is elaborated. While the League played a vital role in the founding phase of the ITL, the Organisation for Economic Co-operation and Development currently enjoys a pre-eminent status in setting the agenda of international tax policy. The role of the Organisation for Economic Co-operation and Development in addressing the current challenges in ITL – the issue of tax competition and a multilateral tax agreement is then examined before concluding.
International accounting essay; ..
The approach adopted by the League was to a large extent successful in addressing the issue of international double taxation. However, the stability and success of the initial efforts in ITL contains the ‘seeds of its own undermining.’ Thomas Rixen argues that the narrow focus on preventing double taxation led to the problem of international tax evasion and tax competition that acquired prominence in late 1990s. He further suggests that while the League did foresee the problem of tax avoidance and evasion, it did not give it a priority at the time of establishment of ITL. Thus, in a way the founding phase of the ITL regime contributed to surfacing of the problem of tax evasion and tax competition addressed by the OECD from 1996 onwards.
Examples and Samples; Essay on International Business Structure ..
Systems adopted by countries to ameliorate the burden of International Double Taxation
Double taxation is always considered to be one of the most important issues in international taxation.