Additional books recently recommended for purchase (not yet available through BLS Library): The Justification and Structure of the GLoBE Model Rules (2025), Taxation and Inequalities (2025), and Taxing Income and Consumption: The Development of International Tax Law and Policy (2025). This book chapter from Taxation and Inequalities is currently accessible in SSRN database: de la Feria, Rita, Tax Fairness: Reconceptualising Taxation and Inequalities (last revised Mar. 23, 2025) in R. de la Feria (ed.), Taxation and Inequalities (Amsterdam: IBFD, 2025), available at SSRN: https://ssrn.com/abstract=5106942.
To stop the book display below from scrolling, click the circle at the bottom of the book carousel's box.
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use
Excerpt from this ebook's description: "This book identifies how artificial intelligence (AI) systems can be used as part of decision processes within international tax and transfer pricing disputes. The issue of double taxation and its impact on economic development continues to escalate as globalization causes states to interact on a growing scale. In recent years, AI applications have shown potential to solve this issue, particularly in reference to the length of time taken to resolve cases of double taxation in the field of transfer pricing. These cases can typically take at least two or more years to resolve, resulting in high cost to taxpayers and tax administrations. The book identifies the current legal frameworks available to prevent and solve tax and more specific transfer pricing disputes and details their advantages and disadvantages."
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use.
Excerpt from this ebook's description: "The book features perspectives from legal scholars, political theorists, and political philosophers on international corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, fair division of tax revenue from multinational corporations, and the fairness of the international tax policy-making process. This book provides new perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary tax policy, and proposes innovative ways to meet the demands of tax justice in a global context."
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use.
Excerpt from this ebook's description: "The book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism."
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use.
Excerpt from this ebook's description: "The book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism."
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required.
Excerpt from this ebook's description: "This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies."
Excerpt from this open-access ebook's description: "This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide range of countries including France, Guatemala, Kenya, Mexico, Philippines, Uganda, and the United States."
"Unlimited" number of BLS users can access. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use.
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."
Excerpt from this open access ebook's description: "In this book, the historical relationship between taxation and the political balance of power is investigated. The main goal is to test the hypothesis that a dialectical relationship exists between taxation and the political balance of power. Taxes can be used by those who are in power to maintain their power and, if possible, extend it. Then, there can be a counter-reaction, leading to a synthesis with a new balance of power with new taxes. The new tax system can, for example, initiate another reaction with political consequences. This presumed dialectical relationship is tested against experiences in 26 states, based on a unique overview of historical iconic tax events, with famous examples like the Eighty Years’ War between the Netherlands and Spain, the Glorious Revolution, the Boston Tea Party and the French Revolution....Part 1 of this ebook is the General Report, with overall conclusions. Part 2 contains seven thematic reports, and Part 3 contains 26 national reports."
Excerpt from this open-access ebook's description: "This book examines the evolution of tax treaties in West Africa, tracing their development from colonial times to present day. It explores how shifting economic priorities and global tax rules have influenced treaty negotiations, reshaped tax revenue allocation rules and impacted domestic tax systems. Through a detailed analysis of bilateral and multilateral agreements, it highlights key provisions that safeguard source taxing rights, policy trends in newer treaties and addresses tax treaty abuse issues."
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use.
Excerpt from this ebook's description: "To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that 'the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society'. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers' research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials."
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use.
Excerpt from this ebook's description: "This book provides an in-depth analysis of current issues concerning the relations of various anti-abuse rules to each other and their impact on the application of tax treaties. The topics include the following: domestic general anti-avoidance rules (GAARs); domestic specific anti-avoidance rules (SAARs) (including controlled foreign company rules); minimum holding periods; indirect transfers of immovable property, shares, and rights; limitation on benefits; residence criteria in tax treaties; tax treatment of sportspersons and entertainers; the principal purpose test of Article 29 (9) OECD Model (2017); and influence of European Union Law on tax treaty abuse. The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business. Each author offers an in-depth analysis of a particular topic, drawing on the most recent scientific research."
1 digital copy. In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). ID & password required. Registration required for first-time use.
Excerpt from this ebook's description: "This groundbreaking book - a major contribution addressing the imperative to find a solution to what has been labelled as the Tax Challenges Arising from the Digitalization of the Economy - provides the first comprehensive analysis of Article 12B of the UN Model Double Taxation Convention 2021, a model distributive rule for 'Income from Automated Digital Services'."