Sustainable stock market and sustainability reporting propensity of the public sector. Adopting the oecd model in light of recent empirical findings. These results together suggest that estimates of tax sensitivities of location decisions are best based on large international data sets as in the current paper, and that firm heterogeneity regarding the scale of needed foreign establishments matters. Advertising and market structure in the us mutual fund industry. Tax notes state rounded out the weekly portfolio in 1991. Especially taxation of corporations has great importance because a corporate tax. Jiaat journal of international accounting, auditing and.
Brief tips, legislative news, and position statements are also accepted. Journal of international taxation 29 the oecdg201 beps base erosion and profit shifting project grew out of a call by the g20 in june 2012 to combat aggressive tax planning and the shifting of profits to low tax jurisdictions. Shaping international tax law and policy in challenging. International tax policy is now viewed as an integral part of economic policy.
Some of the topics that international tax experts around the world cover regularly in this journal include. Basic international taxation second edition volume i. International tax avoidance and evasion congressional research service summary addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in congress and by the president. Articles offshore voluntary disclosure program to end in september 2018, the tax adviser, march 2018. Tax sparing concept this is a provision in tax treaties that seeks to protect the tax incentives which the. Assists practitioners in recognizing situations in which a client may need to address international taxation issues.
International tax journal for tax specialists tax notes. International tax and public finance serves as an outlet for firstrate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. International taxation and multinational firm location decisions. World tax journalfebruary 2017 10 marcel olbert and christoph spengel as measuring the value of data, would be a complex task due to the variety of transactions, the diffusion of data in multisided business models and the remote nature of handling data. Taxpayers rights vs sars powers lockdown refund issues may, 2020 transfer pricing. International journal of educational research elsevier. International businesstaxation tax justice network. Sole tax system with income taxes or dual tax system with income taxes and consumption taxes, have transformed into a new tax system with widecoverage, multi tax subjects and light burdens. The international journal of educational research publishes research manuscripts in the field of education.
The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. The international tax journal international institute. Founded in 1992, the journal of international accounting, auditing and taxation jiaat publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. How can public education spending affects moroccan and tunisian gdp per capita.
Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in jiaat and. The door is closing fast for the oecd to make the changes necessary to address one of the greatest weaknesses of the current international tax regime. For information on eu tax policy visit the european commissions website at. Under a worldwide tax system, firms pay taxes on their domestic income and. Journal of competitiveness taxation of corporations and their impact on economic growth. The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. The provision of other assurance services is a rapidly expanding and dynamic market, yet existing assurance research predominantly focuses on the audit of annual financial reports. Of course international tax law is part of international law, just like tax treaties are treaties. International journal of zakat ijaz is an open access journal. Reportsstudies that reflect preliminary research findings, investigations into areas of potential research, methodological suggestions, and comments on prior. Tax management international journal 2 2012 tax management inc.
In addition to individual titles, ibfd publishes book series. Home ibfd products journal articles world tax journal latest articles. This paper evaluates research findings on international taxation, drawing attention to. Ibfds books print, online and ebook encompass a wide variety of international tax topics. New source rule proposed regs can generate unexpected eci. Challenges of international taxation for developing countries.
The use of a tax treaty by a person who is not resident in either of the treaty countries, usually through the use of a conduit entity resident in one of the countries. The oecd and g20 base erosion and profits beps project represents the most comprehensive global cooperative effort to date to inhibit aggressive international tax planning and offshore tax evasion along with related revenue losses. In 1972 tax analysts published tax notes federal, its first weekly journal, featuring news, commentary, and analysis on federal taxation. International tax systems territorial no tax is generally due on income earned outside of the country in which the parent is located worldwide all income is subject to taxation by the country. Any income or profit not taxable under a domestic tax law of a country cannot be taxed in that country under international tax agreement between. The oecds final reports reaffirm its adherence to the armslength standard and promulgated a watereddown version of countrybycountry reporting. While international tax agreements deal foremost with the elimination of double taxation, they also serve other purposes such as the provision of nondiscrimination rules, the prevention of tax evasion, arbitration and conflict resolution.
The journal s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Taxation of corporations and their impact on economic. Provide a journal that reports research on topics that are of international significance across educational contexts. Journal of international accounting, auditing and taxation. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. In 1989 tax analysts added tax notes international, a weekly magazine focused on international taxation. International journal of auditing wiley online library.
World tax journal february 2017 3 marcel olbert and christoph spengel international taxation in the digital economy. International taxation tax planning resources, guides. Us inbound international tax services leader, pwc united states. However, to encourage research on these emerging areas of assurance, we call for researchers to examine other assurance services. A special emphasis is on open economy or, more generally, interjurisdictional issues. International taxation is the study or determination of tax on income profit of an individual or enterprise, subject to the tax laws of different countries. But to an international tax lawyer, the question probably seems less obvious, because most international tax lawyers do not think of themselves primarily as international lawyers public or private, but rather as tax lawyers who happen to deal with. All accepted manuscripts are published free of charges. Jiaat articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting.
International taxation generally refers to the tax treatment of transactions that involve. It is well known that international tax law has many loopholes, and in the past three decades. There is no submission fee and access fee, the journal and individual papers are freely available to any reader no payperview. Tax analysts tax notes international is an annual subscription to an online magazine featuring daily short news reports from worldwide tax daily and more detailed expert reports on international tax issues. Access to articles in the most recent issues last two years is restricted to members of the national tax association. Introduction is international tax law part of international law. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner.
Keeping up with the constant flow of international tax developments worldwide can be a real challenge. However, since our organisation tij research publication pte. International finance discussion papers are preliminary materials circulated to stimulate discussion and critical comment. Sagar wagh with nations all over the world raising concerns over tax avoidance due widespread ecommerce transactions, it. To an international lawyer, the question posed probably seems ridiculous. Work must be of a quality and context that the editorial board think would be of interest to an international readership. Every month, journal of international taxation reports on the latest developments around the world and explains what they mean to your business and how to plan in accordance with the changes. Defeating title iii claims and protecting international comity. Archived tax section webcast where you can learn about international tax and assetreporting forms, may 2016. American reserves, international journal of health services 303.
The process of globalization, including growing transnational. Issues prior to 1988 are available from jstor and other providers. Evidence from linked trade tax statistics in the uk li liu, tim schmidteisenlohr, and dongxian guo note. Tax management international journal 2 2009 tax management inc. The digitalization of the economy is considered as a key driver of innovation, economic growth and societal change, and is a major challenge for the international tax. The international tax journal knowledge in learning. Journal of international business studies 2019cite this article. Tax relief during covid19 a deeper look at available relief in south africa may 18, 2020 podcast. International tax principles and tax treaties comments 22 2. International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual countrys tax laws as the case may be. International tax news provides a succinct monthly analysis of select legislative changes, case law and treaty news from around the globe. Shaping international tax law and policy in challenging times. Highlights certain international tax areas applicable to individuals that represent potential trouble spots to practitioners. International journal of zakat ijaz focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good governance practices, assessment methodology and other areas related to zakat.
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