| Description |
1 online resource (657 p.) |
| Series |
WU - Tax Law and Policy |
| Contents |
Cover -- Title -- Copyright -- Preface -- Chapter 1: Normativity in International Tax Law: Setting the Scene -- 1.1. The importance of legal theory in the field of international tax law -- 1.1.1. Starting point, or the question "why" -- 1.1.2. The substantive aspect, the methodological aspect and the link between them -- 1.1.2.1. International tax law between positivism, realism and naturalism -- 1.1.2.2. Legal theory, legal doctrine and the role of law in tax policy -- 1.2. Existing scholarship and identified research gap -- 1.3. Applied methodology and limitations of the inquiry |
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1.4. Objective, hypotheses and structure -- 1.4.1. Objective -- 1.4.2. Key hypotheses -- 1.4.3. Structure -- Chapter 2: The Debate on How to Reform the International Tax System in Light of Digitalization -- 2.1. Starting point: Tax policy debate on how to reform the rules of international taxation -- 2.2. Proposals for reform: International tax rules in a digital era -- 2.2.1. Origin of the debate -- 2.2.2. Development of the debate -- 2.2.3. Extensions of the right to tax of market/source states -- 2.2.3.1. Treaty/consensus-based proposals -- 2.2.3.1.1. Significant economic presence |
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2.2.3.1.2. User participation and marketing intangibles proposal -- 2.2.3.1.3. The OECD's Unified Approach, or Pillar One -- 2.2.3.1.4. Article 12A of the UN Model: Fees for technical services -- 2.2.3.1.5. Article 12B of the UN Model: Automated digital services -- 2.2.3.1.6. Withholding tax on digital transactions -- 2.2.3.2. Unilateral proposals -- 2.2.3.2.1. Turnover taxes/equalization levies -- 2.2.3.2.2. The GAAR solution: Diverted profits tax -- 2.2.4. Extension of residence-based taxation: Pillar Two, or the global minimum tax (GloBE proposal) -- 2.2.5. Destination-based corporate taxation |
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2.3. Assumptions underlying the debate on how to address the tax challenges of the digitized economy -- 2.3.1. Relevance of identifying the proposals' underlying assumptions -- 2.3.1.1. Necessity of reform and superiority to current law -- 2.3.1.2. The circular effect of the use of assumptions in international tax discourse -- 2.3.1.3. Two clarifications -- 2.3.2. Necessity of reform -- 2.3.2.1. Fairness, efficiency and adequacy -- 2.3.2.2. Reform necessary to promote fairness -- 2.3.2.2.1. "Fairness" undefined -- 2.3.2.2.2. The allocational fairness argument |
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2.3.2.2.3. The fair competition argument -- 2.3.2.3. Reform necessary to promote economic efficiency and neutrality -- 2.3.2.3.1. Abstract policy benchmark or legal necessity? -- 2.3.2.3.2. Efficiency arguments raised in favour of taxation at destination -- 2.3.2.3.2.1. Manipulability and competitive race to the bottom -- 2.3.2.3.2.2. Cash-flow taxation and marginal tax rate on investment -- 2.3.2.3.3. Efficiency arguments raised in favour of global minimum taxation -- 2.3.2.3.4. Efficiency and neutrality, or the functioning of the internal market |
| Summary |
In this book, the author examines the legal theoretical foundations of international tax law and situates the arguments raised in contemporary discourse within the spectrum between legal positivism, realism and naturalism |
| Notes |
Description based upon print version of record |
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2.3.2.4. The technical case for reform: The search for "adequacy" |
| Subject |
Taxation -- Law and legislation.
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|
Taxation -- Law and legislation
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| Form |
Electronic book
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| ISBN |
9789087228064 |
|
9087228066 |
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