A choice architecture for international taxation based on defensive coalitions
The paper focuses on possible policy responses that imply forms of multilateral governance to address tax competition that go beyond the current bilateralism of tax treaties. After clarifications on the nature of countervailing measures in the area of direct taxation, the paper develops a discussion of the impacts of tax competition on the global and local level and an inquiry about the shift from value creation to global taxation of MNEs, minimum standards for the taxation of MNEs in light of the fact that these entities fragment their tax liabilities across different territorial jurisdictions while their profits are truly planetary. The article then extends to issues of institutional design and develops an analysis of potential avenues for promoting multilateral policies aiming at the establishment of defensive coalitions of Governments again the impacts of tax competition.
Date:
22 January 2020, 11:00
Venue:
Saïd Business School, Park End Street OX1 1HP
Venue Details:
Andrew Cormack East Wing
Speaker:
Professor Carlo Garbarino (Bocconi University)
Organising department:
Saïd Business School
Organisers:
Dr Martin Simmler (Oxford University Centre for Business Taxation),
Dr Irem Guceri (Oxford University Centre for Business Taxation)
Organiser contact email address:
cbt@sbs.ox.ac.uk
Part of:
Oxford University Centre for Business Taxation Research Seminars
Topics:
Booking required?:
Not required
Booking email:
cbt@sbs.ox.ac.uk
Audience:
Members of the University only
Editor:
Alison Meeson
