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Taxation, International Cooperation and the 2030 Sustainable Development Agenda.

Bibliographic Details
Main Author: Mosquera Valderrama, Irma Johanna.
Other Authors: Lesage, Dries., Lips, Wouter.
Format: eBook
Language:English
Published: Cham : Springer International Publishing AG, 2021.
Edition:1st ed.
Series:United Nations University Series on Regionalism Series
Subjects:
Electronic books.
Online Access:Click to View
Table of Contents:
  • Taxation, International Cooperation and the 2030 Sustainable Development Agenda
  • Preface
  • Taxation, International Cooperation and the 2030 Sustainable Development Agenda
  • Co-editors: Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips
  • Introduction
  • Contents
  • Part I: Global Tax Governance and Developing Countries
  • Chapter 1: Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in T...
  • 1.1 Introduction
  • 1.2 The Different Faces of Power in Global Tax Governance
  • 1.3 The Profit Split Method and the OECD Standard-Setting Process
  • 1.4 The Cake
  • 1.5 The Slicing of the Cake
  • 1.6 Capturing the Slice and Eating It
  • 1.7 Conclusions
  • References
  • Chapter 2: The Promise of Non-armś Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea o...
  • 2.1 Introduction
  • 2.2 An Evaluation of the Varying Models
  • 2.2.1 The Armś Length Principle
  • 2.2.2 Unitary Taxation
  • 2.2.2.1 Feasibility in an African Developing Country Context
  • 2.2.3 Destination-Based Cash Flow Tax
  • 2.2.3.1 Sales-Only Formulary Apportionment
  • 2.2.3.2 Destination-Based VAT Adjusted for Wages
  • 2.2.3.3 Feasibility in an African Developing Country Context
  • 2.3 Conclusion
  • References
  • Treaties
  • Legislation
  • Articles
  • Books and Chapters
  • Organization Documentation
  • Reports and Studies
  • Chapter 3: The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)
  • 3.1 Introduction
  • 3.2 Strategic Aspects: Why Implement BEPS?
  • 3.3 Tactical Aspects: How to Implement BEPS?
  • 3.3.1 The Minimum Standards
  • 3.4 Operational Aspects: What Is Happening with BEPS?
  • 3.4.1 Findings from the CIAT BEPS Monitoring Initiative
  • 3.5 Opportunities to Improve BEPS Suitability in Developing Countries
  • References.
  • Part II: External Assistance for Tax Capacity Building
  • Chapter 4: Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries?
  • 4.1 Introduction
  • 4.1.1 Background
  • 4.1.2 What Is Policy Coherence for Sustainable Development (PCSD)?
  • 4.1.3 Why Is PCSD so Important in the Area of International Tax Matters?
  • 4.1.4 Rational and Structure of the Chapter
  • 4.2 Donorś Tax Treaty Policy Toward Developing Countries
  • 4.2.1 Background
  • 4.2.2 Domestic Measures of Donor Countries
  • 4.2.2.1 Create a Policy for Tax Treaties with Developing Countries
  • 4.3 Transparency
  • 4.3.1 Background
  • 4.3.2 Domestic Measures of Donor Countries
  • 4.3.2.1 Review the Domestic Transparency Framework
  • 4.3.2.2 Disclosing Aggregate Data
  • 4.4 International Cooperation/Administrative Assistance
  • 4.4.1 Background
  • 4.4.2 Domestic Measures of Donor Countries
  • 4.4.2.1 Specific Working Agreements Between Tax Administrations Including Joint Tax Audits and Safe Harbors
  • 4.4.2.2 Bilateral Advanced Pricing Agreements (APAs)
  • 4.5 Concluding Words
  • References
  • G20 Sources
  • OECD Sources
  • UN Sources
  • Other Sources from International Organizations
  • Journals and Other Articles
  • Chapter 5: Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building
  • 5.1 Introduction
  • 5.2 What Is an MTRS?
  • 5.3 The Added Value of MTRS in the Multilateral Tax Capacity Building Framework
  • 5.3.1 A Crowded Global Governance Field
  • 5.3.2 Coordination Mechanisms
  • 5.3.3 The Need for Country-Level Coordination
  • 5.4 The Pitfalls and Deficiencies of the MTRS
  • 5.4.1 Issue 1: Developing Countries Are Supposed to Do What Rich Countries Cannot
  • 5.4.2 Issue 2: The Internationally Agreed MTRS Constrains Future Governments.
  • 5.4.3 Issue 3: PCT Institutions Still Need to Prove that They Are Good at ``Country Ownership ́́
  • 5.4.4 Issue 4: Does MTRS Help to Bridge G20/OECD-Led International Tax Standards and Developing Country Needs?
  • 5.4.5 Issue 5: Potential Conflict of Interest Between Donor and Partner Countries ́Tax Agendas
  • 5.4.6 Issue 6: Compatibility of the MTRS with the SDGs and Sustainable Development
  • 5.5 Conclusion: How to Move Forward with the Concept of Medium-Term Revenue Strategies?
  • References
  • Part III: Tax Incentives and Attracting Sustainable Investment
  • Chapter 6: Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Age...
  • 6.1 Introduction
  • 6.2 A Theoretical and Conceptual Approach to Tax Incentives
  • 6.3 International Aspirations for Tax Incentives Based on the OECDś BEPS Project and the 2030 Sustainable Development Agenda
  • 6.3.1 BEPS Action 5 and What It Means for Tax Incentives
  • 6.3.2 The 2030 Sustainable Development Agenda and What It Means for Tax Incentives in Latin America
  • 6.4 Current Panorama of Tax Incentives in Latin America, in General, and in the Countries of the Pacific Alliance, in Particul...
  • 6.5 Conclusions and Final Recommendations on Fiscal Public Policy for the Pacific Alliance Countries
  • References
  • Chapter 7: Tax Incentives in Developing Countries: A Case Study-Singapore and Philippines
  • 7.1 Introduction
  • 7.2 Framework to Evaluate Tax Incentives
  • 7.2.1 Literature
  • 7.2.2 International Organisations
  • 7.2.2.1 2015 Toolkit on Tax Incentives for Low-Income Countries
  • 7.2.2.2 2018 UN-CIAT Design and Assessment of Tax Incentives in Developing Countries
  • 7.2.2.3 2018 Asian Development Bank (ADB) Tax and Development: Challenges in Asia and the Pacific.
  • 7.2.2.4 2018 United Nations ESCAP Report on Tax Policy for Sustainable Development in Asia and the Pacific
  • 7.2.2.5 2020 World Bank Evaluating the Costs and Benefits of Corporate Tax Incentives
  • 7.2.3 Proposed Evaluative Framework for Tax Incentives in Light of the SDGs
  • 7.3 Case Study: Singapore and the Philippines
  • 7.3.1 Type of Incentives Offered
  • 7.3.1.1 Singapore
  • 7.3.1.2 Philippines
  • 7.3.2 Cost-Based Incentives vs. Profit-Based Incentives
  • 7.3.2.1 Singapore
  • 7.3.2.2 Philippines
  • 7.3.3 Targeted Incentives
  • 7.3.3.1 Singapore
  • 7.3.3.2 Philippines
  • 7.3.4 Granting of Tax Incentives: Transparency
  • 7.3.4.1 Singapore
  • 7.3.4.2 Philippines
  • 7.3.5 Role of the Ministry of Finance
  • 7.3.5.1 Singapore
  • 7.3.5.2 Philippines
  • 7.3.6 Assessing the Cost of the Incentive (Revenue Foregone)
  • 7.3.6.1 Singapore
  • 7.3.6.2 Philippines
  • 7.3.7 Regional Cooperation
  • 7.3.7.1 Singapore
  • 7.3.7.2 Philippines
  • 7.3.8 BEPS Action 5 Review
  • 7.3.8.1 Singapore
  • 7.3.8.2 Philippines
  • 7.4 Comparison and Framework for Assessment of Tax Incentives
  • 7.4.1 Comparative Analysis Tax Incentives in Singapore and the Philippines
  • 7.4.2 Evaluative Framework for Tax Incentives in Light of the SDGs
  • 7.5 Conclusions and Recommendations
  • References
  • Chapter 8: Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements
  • 8.1 Introduction
  • 8.2 When Foreign Investment Meets Tax
  • 8.2.1 The Broad Notion of Investment in IIAs
  • 8.2.2 The Diversity of Tax Exceptions in IIAs
  • 8.2.3 Interpretation by Investment Tribunals
  • 8.2.4 The Multitude of Tax Disputes Before Investment Tribunals
  • 8.2.4.1 Tax Treaty Dispute Resolution Mechanisms
  • 8.2.5 Other Endogenous Factors
  • 8.3 The Judicial Review of Tax Regulations by Investment Tribunals
  • 8.3.1 Tax Disputes Not Won by the Investor.
  • 8.3.2 Tax Disputes Lost by the Host States
  • 8.4 Tax as the Last Barrier to Investment
  • 8.4.1 National Tax Barriers to Investment Flows
  • 8.4.2 The New Horizon: Promoting Cooperation Between Tax Authorities
  • 8.5 Conclusion
  • References
  • Cases
  • Part IV: Harmful and Helpful Tax Practices for Sustainable Development
  • Chapter 9: Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa
  • 9.1 Tax Expenditure and Tax Expenditure Reporting
  • 9.2 The Fiscal Cost and (in)Effectiveness of Tax Expenditures
  • 9.3 Tax Expenditure Reporting
  • 9.4 Tax Expenditure Reporting in Africa
  • 9.4.1 African Countries Without Publicly Available TE Reports
  • 9.4.2 African Countries with Publicly Available TE Reports
  • 9.4.3 What the Current Reports Reveal About TE in Africa
  • 9.5 Conclusion
  • References
  • Chapter 10: Negative Spillovers in International Corporate Taxation and the European Union
  • 10.1 Introduction
  • 10.2 LACIT
  • 10.3 Loopholes and Gaps
  • 10.3.1 Foreign Investment Income Treatment
  • 10.3.2 Loss Utilisation
  • 10.3.3 Capital Gains Taxation
  • 10.3.4 Sectoral Exemptions
  • 10.3.5 Tax Holidays and Economic Zones
  • 10.3.6 Patent Boxes
  • 10.3.7 Fictional Interest Deduction
  • 10.4 Conclusions and Recommendations
  • References
  • Chapter 11: Conclusion
  • 11.1 The Importance of Data
  • 11.2 The Importance of Transparency
  • 11.3 The Importance of Home-Grown Policies
  • 11.4 The Importance of Eradicating Double Standards
  • 11.5 The Importance of Inclusiveness
  • 11.6 To Conclude
  • References.

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