Breaking BEPS: The New International Tax Diplomacy

Grinberg, Itai

doi:10.2139/ssrn.2652894

Cited by 17 publications

(25 citation statements)

References 3 publications

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“…In that case, members of the policy community at the OECD ultimately shifted the focal point to accommodate the US and maintain consensus, but not without considerable complaint. A new wave of politicization since the financial crisis has further increased the attention paid by political actors to international tax rules, highlighting a divergence between public expectations and those of the international tax community, and putting pressure on governments to diverge from it (Buttner & Thiemann, 2017;Grinberg, 2017;Rixen, 2008a).…”

Section: Bringing the National Back Inmentioning

confidence: 99%

“…The model certainly delimits the set of acceptable options in the minds of policymakers, to the extent that it is argued to have a 'soft law' status (Avi-Yonah, 2007). Grinberg (2017) argues that, 'at least within the OECD, tax treaty negotiators feel substantially constrained to accept OECD Model Treaty provisions in their future negotiations with other sovereigns'. Sadiq (2012, p. 132) characterizes the process of international tax policymaking in Australia as follows: 'the Australian Federal Government inherently accepts the existence of an international tax regime and adopts both the international tax policy and practice aspects embodied in that regime through its domestic rules and double tax treaties'.…”

Section: Bringing the National Back Inmentioning

confidence: 99%

“…States became locked in to the sovereignty-preserving, selfenforcing design of a regime designed to prevent double taxation, which made it harder for them to deal with the prisoners' dilemma of tax competition that enabled tax avoidance and evasion (Genschel & Rixen, 2015;Picciotto, 1992;Rixen, 2011;Sharman, 2006). In the second, transnational view, a community of tax negotiators and tax professionals shielded from political attention elaborated a complex set of technical standards aimed at minimizing double taxation, then defended the integrity of these standards when outsiders proposed radical reforms to resolve the avoidance and evasion problems (Buttner & Thiemann, 2017;Grinberg, 2017;Picciotto, 2015;Seabrooke & Wigan, 2016;Yl€ onen & Teivainen, 2017).…”

Section: Introductionmentioning

confidence: 99%

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Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards

Hearson

2018

Review of International Political Economy

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Global economic governance outcomes in areas such as corporate taxation may be influenced by transnational policy communities acting at national and transnational levels. Yet, while transnational tax policy processes are increasingly analyzed through the politics of expertise, national preferences have usually been derived from domestic interest group preferences. We know little about how technical expertise interacts with interest group politics at national level, an important deficit given the sovereignty-preserving, decentralized way in which transnational tax norms become hard law. This article examines the drivers of expansion of the UK's bilateral tax treaty network in the 1970s, which cannot be explained solely through monolithic interest group politics. Evidence from the British national archives demonstrates how tax experts in the civil service and the private sector, members of a transnational policy community, used tax treaties to impose OECD standards for taxing British firms on host countries, at times overruling the preferences of other political, bureaucratic and business actors. Expertise politics and business power may shape the development of norms and focal points within a transnational policy community, but it is often their interaction at domestic level that determines the implementation of transnational norms as hard law.

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Section: Bringing the National Back Inmentioning

confidence: 99%

Section: Bringing the National Back Inmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards

Hearson

2018

Review of International Political Economy

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“…Di dalam situasi ekonomi yang kurang menguntungkan tersebut, praktik penggelapan pajak, diskriminasi maupun kompetisi usaha yang tidak sehat merupakan perilaku negatif yang mengganggu stabilitas ekonomi di negara-negara Eropa. Dari pengalaman tersebut, Uni Eropa akhirnya membangun sistem pajak yang kredibel dengan didukung institusi yang dapat memberikan informasi pajak yang transparan (Grinberg, 2016;Hug and Spőrri, 2011;Osmani, 2015) dan membangun efisiensi kinerja pemerintah (Cristea, 2012), khususnya efisiensi kinerja pemerintah dalam mengelola fiskal (Manea, 2015). Komisi Uni Eropa mendorong semua negara anggotanya untuk memiliki sistem pajak yang terbuka dan antidiskriminasi setelah sistem ini menjadi hak dan kewajiban yang fundamental (Denman, 2014 (Campbell, 2016).…”

Section: Sejarah Dan Mobilitas Appleunclassified

Menjaga Kepercayaan Investor Melalui Kasus Tax Evasion Apple Inc. Di Irlandia: Literature Review

Korniawan

2016

J. Kaji. Wil.

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This paper studies about the Apple Inc. case in Ireland. The European Commission found out indications of tax evasion by Apple Inc. As one of important investors in Ireland, the case becomes a consideration for the Ireland government to maintain a condusive investment climate. This paper aims to understand how did Apple Inc. withstand the severe trust problem they are facing in Ireland. In order to do that, literature review method is used systematically in this paper. Overall, the study finds that one of the important aspects is the Irish government policy support. The support basically is the international relation political strategy between the Irish government and Apple Inc. From this case, Indonesia should take lesson learned in order to improve investors’ confidence in Indonesia, especially after the implementation of ASEAN Economic Community is implemented.Keywords: tax evasion, Apple Inc., Ireland, investor trustAbstrakTulisan ini mengkaji kasus Apple Inc. yang terjadi di Irlandia. Komisi Uni Eropa menemukan adanya indikasi penghindaran pajak (tax evasion) yang dilakukan Apple Inc. Sebagai salah satu investor di Irlandia, kasus ini tentu menjadi pertimbangan bagi pemerintah Irlandia dalam memelihara iklim investasi yang berkesinambungan. Tulisan ini bertujuan untuk melihat aspek yang mempengaruhi Apple Inc. yang sampai saat ini tetap bertahan di Irlandia ketika permasalahan yang berat telah menggoyahkan kepercayaan perusahaan tersebut. Untuk menemukan aspek tersebut, kasus ini dipelajari dengan menggunakan metode literatur review secara sistematis. Secara keseluruhan, kajian ini menemukan bahwa dukungan kebijakan pemerintah Irlandia menjadi salah satu aspek penting bagi keputusan Apple Inc. Dukungan tersebut pada dasarnya merupakan strategi politik hubungan internasional pemerintah Irlandia dan Apple Inc. Melalui kasus ini pula, Indonesia dapat mengambil pelajaran yang diperlukaan untuk meningkatkan kepercayaan investor di Indonesia, terutama setelah diberlakukannya komunitas Masyarakat Ekonomi ASEAN.Kata kunci: tax evasion, Apple Inc., Irlandia, kepercayaan investor

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“…Mason presents the Inclusive Framework as a major element of international tax's transformation. Yet in a treatment of the very same BEPS initiative published in 2016, 19 the Framework was not even mentioned. This is because the Framework was only established in 2016, after the BEPS Action Plan was announced by the OECD and G20 in October 2015.…”

mentioning

confidence: 99%

What is Unilateralism in International Taxation?

Cui

2020

AJIL Unbound

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The Organisation for Economic Co-Operation and Development (OECD) recently emerged as the site of unprecedented, multilateral, and seemingly high-stakes negotiations about the future of international business income taxation. Judging by the political resources deployed in these negotiations, international tax has entered unchartered territory. Ruth Mason offers a timely and balanced portrayal of the OECD process so far. But explanations of this process remain eminently contestable. On the one hand, international institutions that address externalities from uncoordinated actions and produce mutual benefits for participating nations can be highly stable. On the other hand, the OECD has struggled, whether in its Base Erosion and Profit Shifting (BEPS) and post-BEPS initiatives or during the pre-BEPS era, to articulate the goals for which international coordination in taxation is needed. By many accounts, recent discussions at the OECD are motivated mainly by the desire to stop foreign imposition of taxes on U.S. companies, or, as the other side of the same coin, to avert the wrath of the single hegemonic power in international tax. What is the best characterization of this conflict? I believe that understanding the underlying subject matter for international coordination, as opposed to merely the institutions that might facilitate such coordination, is required for identifying the coming transformation of international tax.

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Breaking BEPS: The New International Tax Diplomacy

Cited by 17 publications

References 3 publications

Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards

Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards

Menjaga Kepercayaan Investor Melalui Kasus Tax Evasion Apple Inc. Di Irlandia: Literature Review

What is Unilateralism in International Taxation?

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