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Foreword: The Regulation of Tax Competition: Rethinking Harmful Tax Competition in a Global Context
Miranda Stewart
Full access
Type:
Monograph Chapter
in The Regulation of Tax Competition
Miranda Stewart
Publication Date:
10 Dec 2021
Collections:
Law 2021
Glossary of abbreviations and terms
Chidozie G. Chukwudumogu
Full access
Type:
Monograph Chapter
in The Regulation of Tax Competition
Chidozie G. Chukwudumogu
Publication Date:
10 Dec 2021
Collections:
Law 2021
Preface
Chidozie G. Chukwudumogu
Full access
Type:
Monograph Chapter
in The Regulation of Tax Competition
Chidozie G. Chukwudumogu
Publication Date:
10 Dec 2021
Collections:
Law 2021
Cover The Regulation of Tax Competition
The Regulation of Tax Competition
Rethinking "Harmful" Tax Competition in a Global Context
Chidozie G. Chukwudumogu
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Restricted access
Monograph Book
Publication Date:
10 Dec 2021
DOI:
https://doi.org/10.4337/9781802200355
Collections:
Law 2021
Editorial review board
Full access
Type:
Monograph Chapter
in Environmental Taxation in the Pandemic Era
Editors: Hope Ashiabor, Janet E. Milne, and Mikael Skou Andersen
Publication Date:
12 Aug 2021
Collections:
Law 2021
Cover Environmental Taxation in the Pandemic Era
Environmental Taxation in the Pandemic Era
Opportunities and Challenges
Editors: Hope Ashiabor, Janet E. Milne, and Mikael Skou Andersen
At a time when climate change and the Covid-19 pandemic pose a global existential threat, this timely and important book explores how policy responses to a pandemic create both opportunities and challenges for the increased use of environmental pricing instruments, such as carbon taxes, and tradable permit schemes, and targeted green fiscal incentives.
Restricted access
Monograph Book
Publication Date:
12 Aug 2021
DOI:
https://doi.org/10.4337/9781800888517
Collections:
Law 2021
Foreword: fake twins
Full access
Type:
Monograph Chapter
in Environmental Taxation in the Pandemic Era
Editors: Hope Ashiabor, Janet E. Milne, and Mikael Skou Andersen
Publication Date:
12 Aug 2021
Collections:
Law 2021
Cover EU Tax Disclosure Rules
EU Tax Disclosure Rules
Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
Florian Haase
This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
Restricted access
Monograph Book
Publication Date:
06 Aug 2021
DOI:
https://doi.org/10.4337/9781800885639
Collections:
Law 2021
EXTENDED CONTENTS
Florian Haase
Full access
Type:
Monograph Chapter
in EU Tax Disclosure Rules
Florian Haase
Publication Date:
06 Aug 2021
Collections:
Law 2021
PREFACE
Florian Haase
Full access
Type:
Monograph Chapter
in EU Tax Disclosure Rules
Florian Haase
Publication Date:
06 Aug 2021
Collections:
Law 2021