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portada The International tax Revolution (Cambridge tax law Series)
Type
Physical Book
Publisher
Author
Language
English
Pages
280
Format
Hardcover
ISBN13
9781009331845

The International tax Revolution (Cambridge tax law Series)

Reuven S. Avi-Yonah; Christine Kim (Author) · Cambridge University Press · Hardcover

The International tax Revolution (Cambridge tax law Series) - Reuven S. Avi-Yonah; Christine Kim

New Book Imported to Austria
Delivery: 03 Jul - 07 Jul Shipping: 4 to 5 business days.
149,06 €
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Synopsis "The International tax Revolution (Cambridge tax law Series)"

The International Tax Revolution offers the first comprehensive analysis of the profound changes in international taxation over the past decade, culminating in the landmark October 2021 agreement by over 140 countries to implement a global corporate minimum tax and modify profit allocation and nexus rules for the digital economy. The book provides a historical narrative of how the original International Tax Regime (ITR) crumbled under the pressures of globalization and tax competition between 1980 and 2008, and how the financial crisis of 2008-2010 and subsequent cuts to social welfare programs spurred governments to adopt new approaches to taxing multinational corporations. Chapters explore the impact of globalization and tax competition on countries' ability to provide a social safety net for their citizens, and outline how the world has come together to limit such competition, modify the outdated rules, and promote greater equity in the global tax system.

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