Reimagining International Taxation
- Year of Publication: 2021
- Edition: 1st
- ISBN: 9788194991175
Reimagining International Taxation, the fifth edited volume comprising the latest research papers from International Tax Research and Analysis Foundation (ITRAF) is unique in many respects. The chapters in the volume convey a sense of crisis and emphasize the need for urgent reforms to mitigate and address the challenges in international taxation. The contributing factors of the difficult economic situation and increasing fiscal deficits have been further exacerbated owing to the COVID-19 outbreak. The chapters in the volume cover a wide range of topics, including the tax considerations arising out of the global pandemic; international tax regime and global power shifts; the need for a new international tax architecture; ramifications of retrospective taxation; international consensus in matters of profit attribution, digital taxation, cryptocurrency, and source and nexus of income; and the role of taxpayers’ charter in creating mutual trust between tax authorities and taxpayers. Another unique feature of this volume is that each chapter is accompanied by a rejoinder, which presents an alternative perspective, offering a variety in views on the topic. A truly international volume, with contributors from different countries, including Argentina, India, Netherlands, and the United Kingdom who have brought to bear their experience and insight on the topics in the volume.
- Dr Leandro M. Passarella
- María Celina Valls
- Dr Parthasarathi Shome
- Mukesh Butani
- Dr Eduardo Baistrocchi
- Dr Philip Baker
- Dr Nigam Nuggehalli
- Hans Mooij
- Sumeir Ahuja
- Riya Gupta
- P. V. Srinivasan
- Hitesh D. Gajaria
- Jitesh Golani
- Radhika Karadkar
- H. Padamchand Khincha
- Neha P. Khincha
- Priya Kothari
- Alok Prasanna Kumar
- K. R. Sekar
- Dr Rohit Roy
- K. R. Girish
- Rohitash Chaudhary
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: 2021
- Edition: 1st
- ISBN: 9788194991175
Reimagining International Taxation, the fifth edited volume comprising the latest research papers from International Tax Research and Analysis Foundation (ITRAF) is unique in many respects. The chapters in the volume convey a sense of crisis and emphasize the need for urgent reforms to mitigate and address the challenges in international taxation. The contributing factors of the difficult economic situation and increasing fiscal deficits have been further exacerbated owing to the COVID-19 outbreak. The chapters in the volume cover a wide range of topics, including the tax considerations arising out of the global pandemic; international tax regime and global power shifts; the need for a new international tax architecture; ramifications of retrospective taxation; international consensus in matters of profit attribution, digital taxation, cryptocurrency, and source and nexus of income; and the role of taxpayers’ charter in creating mutual trust between tax authorities and taxpayers. Another unique feature of this volume is that each chapter is accompanied by a rejoinder, which presents an alternative perspective, offering a variety in views on the topic. A truly international volume, with contributors from different countries, including Argentina, India, Netherlands, and the United Kingdom who have brought to bear their experience and insight on the topics in the volume.
- Dr Leandro M. Passarella
- María Celina Valls
- Dr Parthasarathi Shome
- Mukesh Butani
- Dr Eduardo Baistrocchi
- Dr Philip Baker
- Dr Nigam Nuggehalli
- Hans Mooij
- Sumeir Ahuja
- Riya Gupta
- P. V. Srinivasan
- Hitesh D. Gajaria
- Jitesh Golani
- Radhika Karadkar
- H. Padamchand Khincha
- Neha P. Khincha
- Priya Kothari
- Alok Prasanna Kumar
- K. R. Sekar
- Dr Rohit Roy
- K. R. Girish
- Rohitash Chaudhary
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.
