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International Tax at the Crossroads: Institutional and Policy Reform in the Era of Digitalisation

International Tax at the Crossroads: Institutional and Policy Reform in the Era of Digitalisation

Author: Craig Elliffe
Publisher: Edward Elgar Publishing
ISBN: 9781800889019
Published In: December 2023
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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In light of the significant transformations affecting international tax in recent years, this book provides an in-depth assessment of the key issues impacting the taxation of cross-border transactions.

Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate. International Tax at the Crossroads examines the overarching aspects of international tax reform, evaluates the IF’s proposed multilateral tax reforms and outlines the alternative unilateral options available and their subsequent legal consequences. Chapters analyse whether proposed tax reforms are stable, who should be involved in formulating international tax policy, who is influencing international tax policy, and the options and issues which arise in the event that multilateral compromise does not work.

This insightful book will prove an essential read for students, academics and researchers interested in domestic and international tax law, commercial law and fiscal policy. It will also be of benefit to advisors, administrators, practitioners and officials working in the financial sector.

Preface ix

Introduction: standing at the crossroads 1

Craig Elliffe and Matt Andrew

Robustness and resilience in international tax reform 21

Wolfgang Schön

The reform of the institutional structure of international taxation 49

Philip Baker KC

Unilateralism and multilateralism in international tax 71

Reuven Avi-Yonah

Stability of the international tax system in a changing world 95

Victoria Plekhanova and Chris Noonan

Tax states, jurisdiction and the multilateral reality 115