ISBN:
9780191924132
Language:
English
Pages:
1 online resource
,
illustrations.
Edition:
First edition.
Series Statement:
Oxford handbooks online
Parallel Title:
Erscheint auch als The Oxford handbook of international tax law
DDC:
343.04
Keywords:
Taxation Law and legislation
;
Law
;
Laws of specific jurisdictions & specific areas of law
;
Internationales Steuerrecht
Abstract:
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalised economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. This handbook provides a comprehensive exploration of these key issues which will shape the future of tax law.
Note:
Also issued in print: 2023. - Includes bibliographical references and index. - Description based on online resource and publisher information; title from PDF title page (viewed on September 1, 2023)
DOI:
10.1093/oxfordhb/9780192897688.001.0001
