Tax justice and global inequality : practical solutions to protect developing country revenues / edited by Krishen Mehta, Esther Shubert, and Erika Dayle Siu.

Format:

Book

Contributor:

Mehta, Krishen, editor.

Shubert, Esther, editor.

Siu, Erika Dayle, editor.

Series:

CROP international studies in poverty research.

International studies in poverty research

Language:

English

Subjects (All):

Taxation--Developing countries.

Taxation.

Distributive justice.

Tax evasion.

Sustainable development.

International business enterprises--Social aspects.

International business enterprises.

International business enterprises--Taxation.

Physical Description:

1 online resource (321 pages).

Distribution:

[London, England] : Bloomsbury Publishing, 2021

Place of Publication:

London, England : Zed Books, 2020.

System Details:

Mode of access: World Wide Web.

Summary:

Explores how developing countries can combat tax evasion and other unfair practices, and shows how such action is vital if we are to meet the Sustainable Development Goals.

Contents:

Front Cover

Series Page

About The Editors

Title Page

Copyright

Dedication

Contents

List of Figures, Tables, and Boxes

Acknowledgements

Practical Solutions to Protect Developing Country Tax Revenues

1: Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries

Executive Summary

Introduction

1. Challenges to Implementing Transfer Pricing Rules in the Extractive Industries

2. Transfer Pricing Risks along the Extractive Industry Value Chain

3. Alternative Approaches to International Taxation.

4. Incremental Measures to Combat Transfer Pricing Manipulation in Extractives

Conclusion

Notes

Bibliography

2: Transfer Pricing Rules and Alternative Paths for the Tax Administrations of Developing Countries

1. Introduction

2. The Current Transfer Pricing Rule Is Inappropriate for Tax Authorities in Developing Countries

3. Short-term Strategies: Selected Approaches to Do More with Less

4. A Long-term Strategy: Unitary Taxation with Formulary Apportionment

5. Conclusion

References.

3: International Tax Competition, Harmful Tax Practices and the 'Race to the Bottom': A Special Focus on Unstrategic Tax Incentives in Africa

2. Historical Background: The OECD Work on Curtailing Harmful Tax Practices

3. The Pertinent Harmful Tax Practice in Africa: Granting Unstrategic Tax Incentives

4. Factors Leading to Unstrategic Tax Incentives

5. Addressing Unstrategic Tax Incentives at the Domestic Level

6. Addressing the Impact of All Tax Incentives at the International Level: Harmful Tax Competition and the Race to the Bottom.

7. Conclusions and Recommendations

4: Taxing Digitalized Companies: Options for African Countries

2. The OECD/G20 and the Inclusive Framework on Base Erosion and Profit Shifting

3. Unilateral Measures Proposed and Taken by Other Countries

4. Options for African Countries

References

5: Tax Aspects of Bilateral Investment Treaties and Free Trade Agreements

Taxes: An Exercise in State Sovereignty

EU Proposal for Reform.

Unilateral Action and Renegotiation

Compensation and Compound Interest

Public Law Issues in Private Law Matters: Financing for Development

Political Will

6: Multinational Entity Finance Schemes: Formulary Apportionment as the Way Forward

2. The Chevron Case Study

3. The Practice of MNCs Shifting Debt Deductions

4. A Limited Formulary Apportionment Model

5. Recent Developments in Reform

6. The Way Forward

7: Joint Tax Audits between Developed and Developing Countries.

Notes:

Includes bibliographical references and index.

Print version record.

ISBN:

9781350225657

1350225657

9781786998095

1786998092

9781786998118

1786998114

OCLC:

1226712606