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Article . 2021 . Peer-reviewed
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Article . 2021 . Peer-reviewed
Data sources: Crossref
MPG.PuRe
Article . 2021
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Is There Finally an International Tax System?

Authors: Schön, W.;

Is There Finally an International Tax System?

Abstract

In his David R. Tillinghast Lecture given at NYU in 1998, H. David Rosenbloom presented the tax world with a critical view as to the existence of an “international tax regime”. Has the world changed since then? On the one hand, there is a strong move towards international tax coordination, including multilateral agreements and the creation of new institutions handling international tax policies, like the G20 or the Inclusive Framework on BEPS. On the other hand, there is growing uncertainty and much explicit disagreement about the substantive fundamentals driving international tax policy and an increasingly bitter clash of revenue claims raised by governments. While countries were able to rally around the concept of “value creation” and the “single tax principle” in order to put tax havens in their place, they struggle to find common ground regarding the principles governing the overall allocation of taxing rights at the global level so far.

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    influence
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Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
8
Top 10%
Top 10%
Top 10%
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