Winning the Tax Wars Tax Competition and Cooperation (International Taxation, 62) - Hardcover

Alepin, Brigitte

Hardcover

ISBN 10: 9041194606 ISBN 13: 9789041194602

Publisher: Kluwer Law International, 2017

Synopsis

Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide.

About this edition

• Publisher: Kluwer Law International
• Publication date: 2017
• ISBN 10: 9041194606
• ISBN 13: 9789041194602
• Binding: Hardcover
• Number of pages: 208
• Editor: Alepin Brigitte