Fairness: A Dire International Tax Standard with No Meaning?

Valderrama, Irma Johanna Mosquera; Burgers, I.J.J.

doi:10.54648/taxi2017067

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Burgers and Valderrama (2017), highlight the differences between the tax avoidance issues of the developing and the developed countries. They recommend the developing countries should base their anti-avoidance measures on the good practices of their developed counterparts.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Burgers and Mosquera (2017) argue that the agenda for the BEPS initiative of the OECD was set by OECD member countries for serving their own fiscal interests, thus explaining their reluctance towards involving the developing economies in setting the agenda. Burgers and Valderrama (2017), highlight the differences between the tax avoidance issues of the developing and the developed countries. They recommend the developing countries should base their anti-avoidance measures on the good practices of their developed counterparts.…”

Section: Professional Consultant and Enablers (F9)mentioning

confidence: 99%

See 1 more Smart Citation

Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach

Pandey¹,

Yadav²,

Sharma³

2023

JAMR

View full text Add to dashboard Cite

PurposeThe present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a hierarchical relationship through modeling of the identified factors using modified-total interpretive structural modeling (M-TISM).Design/methodology/approachDue to “scale without mass” properties of the digital economy, businesses reduce their physical presence in the countries of economic activities. Aided with digital features, multinational enterprises (MNEs) avoid, abolish, or adopt flexible tax burden in the developing nations through by-passing the permanent establishment condition for company taxes or the income characterization prerequisite for royalty taxation. The present research endeavors to identify the drivers of tax avoidance in the developing countries, especially exacerbated due to digital technologies (economy). In addition, the authors also examine the hierarchical relation between the extracted drivers of tax avoidance.FindingsThis research presents a considerable driving force of elements like historical foundation of tax-treaties, dominance of the developed countries, influence of trade bodies in policy matters and finally information and communications technologies (ICTs).Originality/valueIdentified elements drive the actors like professional enablers, tax havens, international organizations, and intangible assets in the form of intellectual properties (IPs) which act upon tax arbitrage situations both under the domestic and treaty regulations, finally culminating into profit shifting, tax manipulations or avoidance.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Section: Professional Consultant and Enablers (F9)mentioning

confidence: 99%

Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach

Pandey¹,

Yadav²,

Sharma³

2023

JAMR

View full text Add to dashboard Cite

show abstract

Hidden Dynamics and Hierarchies in Tax Policy: A Critical Assessment of Fairness in OECD, EU, and UN

Arik

2024

Emerging Globalities and Civilizational Perspectives

View full text Add to dashboard Cite

The concept of fairness does not have a globally agreed-upon definition in international tax discourse. This leads to various interpretations from different stakeholders. Due to the lack of an agreed-upon understanding of fairness, the dominant actor’s ideological position might influence others’ understanding of fairness. This Chapter focuses on the fairness used in the OECD, EU, and UN discourses and how their conceptions shape the tax policy discourse. This Chapter follows a deconstructive contextualization of fairness by focusing on the hidden dynamics and hierarchies in the discourses. The outcome of the discourse analysis shows that the OECD, the EU, and the UN primarily follow fairness in an economic sense. The dominance of the economic sense of fairness indicates the influence of OECD’s ideological position. The dominance of the OECD not only shapes the approach of the EU and the UN, but also directly and indirectly (through the EU and the UN) influences general tax policy discourse, as all three organizations have a considerable influence on shaping international tax policy. Accordingly, the potential impacts of the dominant actors in shaping global tax governance should be considered. Otherwise, the global interests in tax governance might be overlooked.

show abstract

Fairness: A Dire International Tax Standard with No Meaning?

Cited by 2 publications

References 0 publications

Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach

Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach

Hidden Dynamics and Hierarchies in Tax Policy: A Critical Assessment of Fairness in OECD, EU, and UN

Contact Info

Product

Resources

About