| Description |
1 online resource (545 p.) |
| Contents |
Cover -- Title -- IBFD Doctoral Series -- Copyright -- Acknowledgements -- Abbreviations -- Part 1: Introduction -- Chapter 1: Introduction to the Research -- 1.1. Introduction and central research question -- 1.2. Setting the scene -- 1.2.1. Tax sovereignty -- 1.2.2. The ITR -- 1.2.3. The need for IGOs -- 1.2.4. The globalization paradox of international tax cooperation -- 1.2.5. Concluding remarks -- 1.3. Key objectives -- 1.4. Research design -- 1.4.1. General -- 1.4.2. International relations -- 1.4.3. Selection of IGOs -- 1.4.4. Methods -- 1.4.4.1. General -- 1.4.4.2. Key objective (1) |
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1.4.4.3. Key objective (2) -- 1.4.4.4. Key objective (3) -- 1.4.4.5. Evaluation and conclusion -- 1.5. Outline -- Part 2: Key Objective (1) -- Chapter 2: Breaking the Globalization Paradox of Tax Sovereignty -- 2.1. Introduction -- 2.2. Internal tax sovereignty -- 2.2.1. Overview -- 2.2.2. Globalization and digitalization -- 2.2.3. Tax avoidance and evasion -- 2.2.4. Developing countries -- 2.3. External tax sovereignty -- 2.3.1. Overview -- 2.3.2. Other states -- 2.3.2.1. Norm-makers versus norm-takers -- 2.3.2.2. Spillover effects -- 2.3.2.3. Double taxation -- 2.3.2.4. Tax competition |
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2.3.3. IGOs -- 2.3.4. Non-governmental organizations -- 2.4. Reconsidering tax sovereignty -- 2.4.1. Who should participate in the creation of international income tax norms and rules? -- 2.4.2. How should they cooperate? -- 2.4.3. What should be on the agenda to achieve an effective and legitimate ITR? -- 2.5. Conclusion -- Part 3: Key Objective (2) -- Chapter 3: The Anatomy of International Governmental Organizations -- 3.1. Introduction -- 3.2. Membership -- 3.3. Scope of issues covered -- 3.4. Organizational structure -- 3.5. Delegated authority -- 3.6. Input -- 3.7. Decision-making process |
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3.8. Output -- 3.9. Conclusion -- Chapter 4: The European Union -- 4.1. Introduction -- 4.2. Membership -- 4.2.1. Current membership -- 4.2.2. Membership rules -- 4.2.3. Accession rules -- 4.2.4. Non-member relationships -- 4.2.4.1. Countries -- 4.2.4.2. IGOs -- 4.2.4.3. Non-state actors -- 4.3. Scope of issues covered -- 4.4. Organizational structure -- 4.4.1. European Parliament -- 4.4.2. European Council -- 4.4.3. Council -- 4.4.3.1. The Economic and Financial Committee -- 4.4.3.2. Coreper, other committees and working parties -- 4.4.3.3. General Secretariat of the Council |
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4.4.4. European Commission -- 4.4.5. CJEU -- 4.5. Delegated authority -- 4.5.1. The European Union in general -- 4.5.2. The European Union in taxation -- 4.6. Input -- 4.6.1. Budget -- 4.6.1.1. Multiannual financial framework -- 4.6.1.2. Annual budget -- 4.6.1.3. Own resources -- 4.6.1.4. Budget in figures -- 4.6.2. Composition of the bodies -- 4.6.2.1. European Parliament -- 4.6.2.2. European Commission -- 4.6.2.3. CJEU -- 4.6.2.4. Staff -- 4.6.3. Agenda-setting -- 4.6.3.1. Current tax agenda -- 4.7. Decision-making process -- 4.7.1. EU position in G20 meetings -- 4.8. Output |
| Summary |
This book puts forward recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime |
| Notes |
Description based upon print version of record |
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4.8.1. State aid cases |
| Subject |
Financial statements.
|
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Financial statements.
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| Form |
Electronic book
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| Author |
den, Tjeerd van
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Baggerman-Noudari, Khadija
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| ISBN |
9789087226558 |
|
9087226551 |
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9789087226572 |
|
9087226578 |
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