The Oxford Handbook of International Tax Law

Free Download Florian Haase, "The Oxford Handbook of International Tax Law"
English | ISBN: 0192897683 | 2023 | 1184 pages | EPUB, PDF | 3 MB + 95 MB
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system.

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