Coordination and Cooperation
Tax Policy in the 21st Century
Samenvatting
Series on International Taxation #81
About this book:
Coordination and Cooperation is an important book that furnishes a comprehensive overview of the global tax challenges confronting tax policy today. The tax landscape has changed drastically from what it was a generation ago. Some of the factors like persistent wide-sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes, such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance have left the tax authorities baffled and puzzled. In an innovative way, the book merges the insightful contributions of well-known tax experts with fresh new voices in the field.
What’s in this book:
The following key issues have been addressed in this book:
- international tax reform initiatives;
- effects of climate change;
- tax justice in times of crisis;
- international tax cooperation;
- taxing multinationals;
- role of tax havens;
- participation and collaboration of developing countries;
- the growing presence of artificial intelligence and robots;
- prospects for a green economic recovery; and
- tax ethics and social inclusiveness.
The tax summit TaxCOOP2020 held online at the peak of the COVID-19 pandemic in October 2020 serves as the basis for this contribution.
How this will help you:
At a time when tax policy seems poised at the dawn of a fundamental transformation, this priceless book will prove to be invaluable to tax practitioners and academics, concerned government officials, businesspeople, international organizations, and nongovernmental organizations, all of whom will be able to benefit from a variety of viewpoints and innovative approaches to the future direction of taxation.
Specificaties
Inhoudsopgave
Contributors
Acknowledgement
Introduction
Brigitte Alepin, Lyne Latulippe & Louise Otis
Chapter 1 Some History’s Lessons
Vito Tanzi
Chapter 2 Contrasted Insights about Fiscal and Economic Ideologies
Chuks Okoriekwe
Chapter 3 Tax Justice in Times of Crisis
William Ross
Chapter 4 The Tax Race – The Current Situation
Joy Waruguru Ndubai
Chapter 5 International Organizations and Tax Cooperation: Context and Points of View
Lyne Latulippe, Brigitte Alepin & Louise Otis
Chapter 6 Multilateralism or Unilateralism: How Should Countries Tax Multinationals?
Brian J. Arnold & Gabriella Sobodker
Chapter 7 Are Tax Havens Scapegoats?
Aimée Dushime
Chapter 8 Reforming International Taxation: Participation and Collaboration of Developing Countries
Natalia Pushkareva
Chapter 9 Tax administration in the COVID era
Vidushi Gupta
Chapter 10 Visions for the Future Of Tax Administrations
Simon Morin
Chapter 11 Emerging technologies and tax administrations: At the dawn of a fundamental transformation?
Jeffrey Owens & Simon Morin
Chapter 12 A Debate on Wealth Taxes
Marie-Christine Esclassan
Chapter 13 Taxation and the Society of the Future: Embracing AI and Robots
Christina Dimitropolou & Xavier Oberson
Chapter 14 Towards a Green Economic Recovery
Elena Belletti
Chapter 15 Supporting the economy and SMEs in times of crisis
Félix-Antoine Ste-Marie
Chapter 16 Tax ethics and inclusiveness
Richard Murphy
Conclusion
Louise Otis, Brigitte Alepin & Lyne Latulippe