Taxation, international cooperation and the 2030 sustainable development agenda / Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips, editors.
2021
HJ2305
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Title
Taxation, international cooperation and the 2030 sustainable development agenda / Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips, editors.
ISBN
9783030648572 (electronic bk.)
3030648575 (electronic bk.)
3030648567
9783030648565
3030648575 (electronic bk.)
3030648567
9783030648565
Imprint
Cham : Springer, 2021.
Language
English
Description
1 online resource
Other Standard Identifiers
10.1007/978-3-030-64857-2 doi
Call Number
HJ2305
Dewey Decimal Classification
343.04/3
Summary
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy (MTRS) concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project (BEPS) initiated by the OECD with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these SDGs. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.
Access Note
Open access.
Series
United Nations University series on regionalism ; 19. 2214-9848
Available in Other Form
Taxation, international cooperation and the 2030 sustainable development agenda.
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Table of Contents
Redonda, Christian von Haldenwang and Flurim Aliu)
Chapter 10. Negative Spillovers in International Corporate Taxation and the European Union (Leyla Ates, Moran Harari and Markus Meinzer).
Chapter 10. Negative Spillovers in International Corporate Taxation and the European Union (Leyla Ates, Moran Harari and Markus Meinzer).