New Range & Orthodox Concerns in International Taxation
- Year of Publication: 2024
- Edition: 1st
- ISBN: 978-93-95764-99-5
New Range & Orthodox Concerns in International Taxation covers emerging issues in the various branches of international taxation, advancing International Tax Research and Analysis Foundation’s (ITRAF’s) tradition of bringing together a new range as well as orthodox concerns and presenting them to the expert. This is the seventh annual volume produced by ITRAF, a thriving research institution with participation from domestic and international researchers.
The new range of issues includes the profound ramifications of a steady and speeding emergence of robots, the emerging new international rules for taxing carbon emissions to buttress a green transition, the conversion of the extortion of resources to a new tax collected at checkpoints in Afghanistan, and the dilemma of providing too little or too much tax incentives to attract international professional experts in Sweden.
Traditional concerns such as tax avoidance, transparency, and ethics in tax planning are explored, along with issues related to Base Erosion and Profit Shifting (BEPS). The analysis delves into the effect of Pillar Two on tax incentives in developing countries, with a focus on the Indian perspective, and examines tax treaty challenges and contradictions in its implementation.
The volume contains a comprehensive foreword and the history of national tax systems in a globalised world. Overall, the collection provides a contemporary overview of international tax issues, making it a valuable resource for specialists in the field.
Parthasarathi Shome is Founder Chairman, ITRAF, Bengaluru, and Eminent Persons Council, Tax Notes International. He was Adviser (Minister of State) to the Indian Finance Minister, and chaired India’s Tax Administration Reform Commission (TARC). He has held various positions, including Chief Economist, UK Revenue and Customs; Chief of Tax Policy, IMF; and Professor, American University, Washington DC. His work on GAAR and retrospective taxation is widely cited. He is a recipient of Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform. He is widely published in international peer reviewed journals and books and is invited to speak across the globe.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2024
- Edition: 1st
- ISBN: 978-93-95764-99-5
New Range & Orthodox Concerns in International Taxation covers emerging issues in the various branches of international taxation, advancing International Tax Research and Analysis Foundation’s (ITRAF’s) tradition of bringing together a new range as well as orthodox concerns and presenting them to the expert. This is the seventh annual volume produced by ITRAF, a thriving research institution with participation from domestic and international researchers.
The new range of issues includes the profound ramifications of a steady and speeding emergence of robots, the emerging new international rules for taxing carbon emissions to buttress a green transition, the conversion of the extortion of resources to a new tax collected at checkpoints in Afghanistan, and the dilemma of providing too little or too much tax incentives to attract international professional experts in Sweden.
Traditional concerns such as tax avoidance, transparency, and ethics in tax planning are explored, along with issues related to Base Erosion and Profit Shifting (BEPS). The analysis delves into the effect of Pillar Two on tax incentives in developing countries, with a focus on the Indian perspective, and examines tax treaty challenges and contradictions in its implementation.
The volume contains a comprehensive foreword and the history of national tax systems in a globalised world. Overall, the collection provides a contemporary overview of international tax issues, making it a valuable resource for specialists in the field.
Parthasarathi Shome is Founder Chairman, ITRAF, Bengaluru, and Eminent Persons Council, Tax Notes International. He was Adviser (Minister of State) to the Indian Finance Minister, and chaired India’s Tax Administration Reform Commission (TARC). He has held various positions, including Chief Economist, UK Revenue and Customs; Chief of Tax Policy, IMF; and Professor, American University, Washington DC. His work on GAAR and retrospective taxation is widely cited. He is a recipient of Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform. He is widely published in international peer reviewed journals and books and is invited to speak across the globe.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
