International Tax Research Guide: Global Tax Policy

Professor Kim Brooks' open access comparative tax law guide includes section 2: "Broad Trends in Tax Policy and Structure across Countries" (p. 15-).

Alex Cobham is an economist and chief executive of the Tax Justice Network. Excerpt from this book's description: "This book lays out what we know about the scale, history and impacts of tax abuse. From profit-shifting by multinational corporations to the exploitation of offshore tax havens. It sheds light on the people and organisations that enable tax abuse, and the stark social inequalities it creates. Crucially, it also explores what we can do about it. What are the practical realities of challenging the threats of tax injustice and of holding abusers accountable? What are the policies and institutional shifts we need to see and fight for? It is estimated that cross-border tax abuse accounts for around half a trillion dollars of lost revenue around the world each year. This is important. Alex Cobham shows us that tax is more than just business regulation or economic policy. It is a powerful tool for creating a fair and just society."
In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). BLS ID & password required. Registration required for first-time use. Must be within BLS proxy.

This is OECD's "twice-yearly analysis of the major global economic trends and prospects for the next two years." Covers OECD member countries and selected other countries.
Click: READ to read online.

Click: READ to read online.

This annual report contains "comparative information on tax reforms across countries and tracks tax policy developments over time. The [2023] report covers the tax policy reforms introduced or announced in 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries."
Click: READ to read online.

Description states: "This is the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the Inclusive Framework, covering the period from September 2022 to September 2023. The report contains an overview (Section 1) and four sections of substantive content. Section 2 reports on the implementation of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Section 3 focuses on the implementation of the BEPS minimum standards and Section 4 on the other BEPS Actions. Finally, Section 5 is dedicated to the participation of developing countries in the Inclusive Framework."
Click: Download the report: English.

Click: Access the report: English.

Excerpt from highlights: "Nearly 140 jurisdictions have agreed to introduce a global minimum tax on the profits of the largest multinationals. The rules are designed in a way that the minimum tax will almost certainly be collected on undertaxed corporate income in some jurisdiction, requiring countries to act. At the same time, measures to implement the global minimum tax could potentially be scrutinised under international investment agreements (IIAs). Few IIAs comprehensively exclude taxation from their scope."

This report's description states: "UNCTAD’s World Investment Report 2023 reveals a widening annual investment deficit that developing countries face as they work to achieve the Sustainable Development Goals (SDGs) by 2030."

Book description: "Citizenship and residence by investment is a fast-growing global phenomenon. As of 2022, more than a third of all countries in the world offered paths to membership in exchange for a donation or investment into their economies. Yet we know little about how these programmes operate and debates in academia and the wider public are often misinformed by sensationalist cases. This book offers a multidisciplinary exploration of both citizenship and residence by investment on a global scale. Bringing together the expertise of leading legal scholars, economists, sociologists, political scientists, and historians, it provides an informative and empirically grounded assessment of the origins, operation, key causes, and the legal bases of the investment migration programmes. By so doing, the volume demystifies citizenship and residence by investment and takes a critical postcolonial global perspective, addressing key issues in belonging, exclusion, and inequality that define the world today."
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EY tax professionals in 75 jurisdictions examine issues such as: "Is a more stable international tax system on the horizon as governments coordinate more than ever before? How will Pillar Two affect tax incentives, even for companies not subject to its rules? How will increasing transparency influence the development of new tax policies?" Includes an article on tax developments + detailed reports on tax policy and controversy developments in 75 jurisdictions.

Book description: "Kristin Surak offers the first on-the-ground investigation of the global market in citizenship for the rich. She tracks the countries that sell citizenship, the elites who buy it, and the intermediaries who make the market, revealing how citizenship by investment became a popular option that now accounts for over 50,000 naturalizations annually."
In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use (must be within BLS proxy).

Hearson discusses how international tax standards constrain developing countries' ability to tax businesses, This ebook edition is an open access publication available from Cornell Open.

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