Taxation, International Cooperation and the 2030 Sustainable Development Agenda

Taxation, International Cooperation and the 2030 Sustainable Development Agenda

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This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy (MTRS) concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation,...

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Bibliographic Details
Corporate Author: SpringerLink (Online service)
Other Authors: Mosquera Valderrama, Irma Johanna (Editor), Lesage, Dries (Editor), Lips, Wouter (Editor)
Format: Electronic eBook
Language:English
Published: Cham : Springer International Publishing : Imprint: Springer, 2021.
Edition:1st ed. 2021.
Series:United Nations University Series on Regionalism, 19
Subjects:
International economic relations.
Economic sociology.
Business enterprises > Taxation.
Business tax > Law and legislation.
International Political Economy'.
Economic Sociology.
Business Taxation and Tax Law.
Online Access:Link to Metadata
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Table of Contents:
  • Introduction
  • Part I: Global tax governance and developing countries (Chapters that work on global matters of tax policy and the impact on developing countries)
  • Chapter 1. Getting the Short End of the Stick: Power Relations and their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance (Cassandra Vet, Danny Cassimon, Anne Van de Vijver)
  • Chapter 2. The Promise of Non-Arm's Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of which Developing Countries are in Search? (Afton Titus)
  • Chapter 3. The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean) (Isaác Gonzalo Arias Esteban and Anarella Calderoni)
  • Part II: External assistance for tax capacity building ((Chapters on external assistance, including issues for donors)
  • Chapter 4. Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries? (Sathi Meyer-Nandi)
  • Chapter 5. Medium-Term Revenue Strategies as a coordination tool for DRM and tax capacity building (Wouter Lips and Dries Lesage)
  • Part III: Tax incentives and attracting sustainable investment (Chapters that work on the dilemma between attracting investment and raising revenue from external sources)
  • Chapter 6. Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5) and the 2030 Sustainable Development Agenda (Eleonora Lozano Rodríguez)
  • Chapter 7. Tax incentives in developing countries: A case study: Singapore and Philippines (Irma Johanna Mosquera Valderrama and Mirka Balharová)
  • Chapter 8. Foreign Investors vs National Tax Measures: Assessing the Role of International Investment Agreements (Julien Chaisse and Jamieson Kirkwood)
  • Part IV: Harmful and helpful tax practices for sustainable development (Chapters that research the impact and harmfulness certain common tax practices in a systemic manner, including multiple countries). Chapter 9. Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa (Agustin Redonda, Christian von Haldenwang and Flurim Aliu)
  • Chapter 10. Negative Spillovers in International Corporate Taxation and the European Union (Leyla Ates, Moran Harari and Markus Meinzer).

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