International tax at the crossroads : institutional and policy reform in the era of digitalisation / edited by Craig Elliffe.

Format:

Book

Contributor:

Edward Elgar Publishing, publisher.

Elliffe, Craig, editor.

Language:

English

Subjects (All):

Tax planning--Government policy.

Tax planning.

Taxation--Law and legislation--International unification.

Taxation.

Technology and law.

Physical Description:

1 online resource (324 pages)

Edition:

First edition.

Place of Publication:

Northampton : Edward Elgar Publishing, 2023.

Summary:

"In light of the significant transformations affecting international tax in recent years, this book provides an in-depth assessment of the key issues impacting the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate. International Tax at the Crossroads examines the overarching aspects of international tax reform, evaluates the IF's proposed multilateral tax reforms and outlines the alternative unilateral options available and their subsequent legal consequences. Chapters analyse whether proposed tax reforms are stable, who should be involved in formulating international tax policy, who is influencing international tax policy, and the options and issues which arise in the event that multilateral compromise does not work. This insightful book will prove an essential read for students, academics and researchers interested in domestic and international tax law, commercial law and fiscal policy. It will also be of benefit to advisors, administrators, practitioners and officials working in the financial sector"-- Provided by publisher.

Contents:

Front Matter

Copyright

Contents

Contributors

Preface

Introduction: standing at the crossroads

1. Robustness and resilience in international tax reform

2. The reform of the institutional structure of international taxation

3. Unilateralism and multilateralism in international tax

4. Stability of the international tax system in a changing world

5. Tax states, jurisdiction and the multilateral reality

6. The impact of the global minimum tax on tax competition

7. Is the shift to taxation at the point of destination inexorable?

8. Multilateral tax reform

9. Arbitration of tax disputes after the BEPS Two Pillar Solution

10. The Canadian Digital Services Tax

11. Legal problems with digital taxes in the United States and Europe

12. Data as a tax base

Index.

Notes:

Includes bibliographical references.

Description based on print version record.

Includes index.

Other Format:

Print version: Elliffe, Craig International Tax at the Crossroads

ISBN:

9781800889026