Tax Justice and Global Inequality: Practical Solutions to Protect Developing Country Revenues

ISBN-13: 9781786998071 / Angielski / Twarda / 2020 / 320 str.

Mehta, Krishen

Spis treści

Practical Solutions to Protect Developing Country Tax Revenues Editors: Krishen Mehta, Esther Shubert, and Erika Dayle Siu 1. Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries Alexandra Readhead 2. Transfer Pricing Rules and Alternative Paths for the Tax Administrations of Developing Countries Tovony Randriamanalina 3. International tax competition, harmful tax practices and the ‘race to the bottom’ Annet Oguttu 4. Taxing Digitalised Companies: Options for African Countries Mustapha Ndajiwo 5. Tax aspects of Bilateral Investment Treaties and Free Trade Agreements Victoria Lee 6. Multinational Entity Finance Schemes: Formulary Apportionment as the way forward Kerrie Sadiq 7. Joint Tax Audits between Developed and Developing Countries Jorg Alt and Charles Chilufya 8. Tax avoidance in development finance: the case of a Finnfund investment Lauri Finer 9. Raising Revenue and Improving Health Through Targeted Fiscal Policies Erika Dayle Siu, Estelle Dauchy, Evan Blecher, and Frank J Chaloupka 10. Taxing Carbon – Time for a Multilateral Approach Tatiana Falcao 11. Taxing for Justice: Fiscal Policy, Inequality, and Human Rights Nikki Reisch 12. Towards a Just International Tax Order: Giving Content to Article 28 of the Universal Declaration of Human Rights Through the Global Tax System Monica Iyer