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Redefining Global Governance : A Tax, Trade and Investment Perspective in the EU and beyond / / edited by Irma Johanna Mosquera Valderrama, Frederik Heitmüller, Julien Chaisse, Allison Christians
| Redefining Global Governance : A Tax, Trade and Investment Perspective in the EU and beyond / / edited by Irma Johanna Mosquera Valderrama, Frederik Heitmüller, Julien Chaisse, Allison Christians |
| Autore | Mosquera Valderrama Irma Johanna |
| Edizione | [1st ed. 2025.] |
| Pubbl/distr/stampa | Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025 |
| Descrizione fisica | 1 online resource (310 pages) |
| Disciplina | 306.3 |
| Altri autori (Persone) |
HeitmüllerFrederik
ChaisseJulien ChristiansAllison |
| Collana | Emerging Globalities and Civilizational Perspectives |
| Soggetto topico |
International organization
Investments - Law and legislation |
| ISBN |
9783031697937
3031697936 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction to the Volume -- Part 1: The Tax, Trade, and Investment Governance Landscape -- Introduction to Part 1 -- A Survey and Critique of International Tax Governance Reform -- International Tax and Investment Policy: Navigating Competing Demands -- The tax carve-out clause in International Investment Law -- Tax and Trade and Investment Instruments in Sustainable Development Goals Achievement -- Part 2: Global Tax Governance: Transparency, Fairness, and Regulation -- Introduction to Part 2 -- Competition and Complementarity of EU and FATF Beneficial Ownership Transparency Orders -- Dealing with treaty shopping across the tax, trade, and investment regimes -- Hidden Dynamics and Hierarchies in Tax Policy: A Critical Assessment of Fairness in OECD, EU, and UN -- Transparency and Transformation: Rethinking Tax Governance in the Mining Sectors of Tanzania and Kenya -- Part 3: Interactions and overlaps between tax, trade, and investment policies -- Introduction to Part 3 -- The Interaction between IIAs and DTCs: Potential for Overlap and Reform Proposals -- The Intersection of Treaties on Tax and Trade: A Case Study of Australia and India -- The Legal Transplant of EU Standards in Taxation: a case study of the ACP Post-Cotonou Agreement -- Part 4: Reforming Global Governance -- Introduction to Part 4 -- Optimizing Policy Synergies: The Role of Tax Incentives in International Trade and Investment -- Tax, Trade and Investment for Green Transition -- Breaking the Cycle of Domination in Global Tax Governance: Africans Defying Asymmetries and Seizing Opportunities -- Decision-making in a Proposed African Union Tax Governance Structure. |
| Record Nr. | UNINA-9910917171703321 |
Mosquera Valderrama Irma Johanna
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| Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Taxation, International Cooperation and the 2030 Sustainable Development Agenda / / edited by Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips
| Taxation, International Cooperation and the 2030 Sustainable Development Agenda / / edited by Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips |
| Autore | Mosquera Valderrama Irma Johanna |
| Edizione | [1st ed. 2021.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2021 |
| Descrizione fisica | 1 online resource (228 pages) |
| Disciplina | 327.111 |
| Altri autori (Persone) |
Mosquera ValderramaIrma Johanna
LesageDries LipsWouter |
| Collana | United Nations University Series on Regionalism |
| Soggetto topico |
International economic relations
Economics - Sociological aspects Business enterprises - Taxation Business tax - Law and legislation International Political Economy’ Economic Sociology Business Taxation and Tax Law |
| ISBN | 3-030-64857-5 |
| Classificazione | BUS064000POL023000SOC026000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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). |
| Record Nr. | UNINA-9910473455703321 |
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Mosquera Valderrama Irma Johanna
|
||
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||