Panama and the WTO: new constitutionalism of trade policy and global tax governance

Eskelinen, Teppo; Ylönen, Matti

doi:10.1080/09692290.2017.1321569

Cited by 20 publications

(8 citation statements)

References 52 publications

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“…The OECD Harmful Tax Competition initiative provided a topic for research on interrelation between the international tax regime and the WTO [59]. The studies were focused on the effects of trade policy on domestic taxes, such as VAT, concluding that trade treaties both fostered and hindered policy options for restricting harmful tax practices.…”

Section: Conclusion and Recommendationmentioning

confidence: 99%

The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project

Zhao

Karaivanova

Zhang

2021

World

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The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation matters arising from tax competition based on the agreements’ bilateral nature. In order to tackle this issue, the Base Erosion and Profit Shifting project was introduced. Developed under the Organization for Economic Co-Operation and Development framework, the Base Erosion and Profit Shifting project deals with tax avoidance practices that use mismatches and gaps in tax rules. Nevertheless, the success of this new soft law initiative requires a forum that can promote and enforce its recommendations. The structural nature of the Organisation for Economic Co-operation and Development has led to the consideration of the World Trade Organization to be this forum by many. However, the World Trade Organization covered agreements are drafted in a way that includes some of the tax competition matters but not others, including traditional tax havens. This paper aims to bridge the gaps in the area of the international tax regime. By examining the international trade and international tax regimes, it is shown that there is space for variations in the World Trade Organization broadly drafted agreements for such matters to find a resolution. It is argued that the World Trade Organization can play a complementary role in the enforcement of the new international tax rules.

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Section: Conclusion and Recommendationmentioning

confidence: 99%

The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project

Zhao

Karaivanova

Zhang

2021

World

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“…Elites within these networks have greater opportunities to traverse networks and influence agendas. They also have the capacity to engage in 'epistemic arbitrage' between different pools of professional knowledge (Seabrooke 2014), as a number of cases on transnational policies now demonstrate (Eskelinen and Ylonen 2017;Holzscheiter 2017;Thistlethwaite and Paterson 2016). Importantly, prominent organizational forms, such as global professional service firms, can also foster particular types of elite professionals to influence these networks (Beaverstock 2018;Seabrooke and Sending 2020).…”

Section: The Institutions Approachmentioning

confidence: 99%

Elites in transnational policy networks

Henriksen

Seabrooke

2020

Global Networks

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In this framing article for the special issue we contrast the aims and ambitions of three core approaches to elites in transnational policy networks and highlight where they have productive overlaps. The core approaches employ three distinctive theoretical lenses in their investigations: fields, hegemony, and institutions. We discuss how these approaches trace elites in transnational policymaking and associated methods, such as network analysis, sequence analysis and field theory, which highlight different aspects of how elites in transnational policy networks operate. Most of the contributions are concerned with mapping out elite careers and why career trajectories matter for field and network positions in transnational policymaking. While the contributions share this in common, we highlight the different ways in which the approaches can be used to dissect the same issues. Our contributions include pieces on the Trump administration, the professional ecologies of transnational policy elites, the treatment of transboundary political problems, the characteristics of technocratic elites, the racial and gender composition of transnational elites, and professional competition over transnational policy issues.

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“…Across global governance, the experience, professionalism and socialisation of skilled individuals can enable lower-income countries to effectively penetrate technical policymaking in international organisations (Apecu 2013). By investing in their experts, countries can actively cultivate this form of influence, which has demonstrably enabled effective representations of their interests in global governance institutions (Eskelinen and Ylönen 2017;Shaffer, Sanchez and Rosenberg 2008).…”

Section: Individual Authoritymentioning

confidence: 99%

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations

Christensen¹,

Hearson²,

Randriamanalina³

2020

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Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’ (IF). Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers have emphasised that developing countries in particular face practical obstacles that lead to unequal participation in practice. In this paper, we assess these claims, drawing primarily on 48 interviews with negotiators, policymakers and stakeholders involved in global tax discussions. We find that the explosion in formal membership has not in itself led to the step-change in developing country influence that the raw numbers imply. This is because of a combination of structural obstacles that are not unique to the IF, and some challenging aspects of the OECD’s way of working. Yet, lower-income countries have made some modest achievements to date, and there are signs of incremental progress towards a more effective presence. We develop a typology of mechanisms through which successes have been achieved: association with the efforts of more powerful states, anticipation of lower-income countries’ needs by the OECD secretariat and others, collaboration to form more powerful coalitions, and the emergence of expert negotiators with individual authority.

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Panama and the WTO: new constitutionalism of trade policy and global tax governance

Cited by 20 publications

References 52 publications

The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project

The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project

Elites in transnational policy networks

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations

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