Positive spillovers in international corporate taxation and the European Union

Basit Öğe Kaydı
dc.contributor.authorAteş, Leyla
dc.contributor.authorHarari, Moran
dc.contributor.authorMeinzer, Markus
dc.date.accessioned2021-05-15T11:34:04Z
dc.date.available2021-05-15T11:34:04Z
dc.date.issued2020
dc.departmentHukuk Fakültesi, Hukuk Bölümüen_US
dc.descriptionMeinzer, Markus/0000-0003-4255-213X
dc.description.abstractThe international spillover effects of specific domestic policies and practices have been subjected to increasing scrutiny from a range of international organizations, academia, and civil institutions with tax policy and practice both central in this discussion. Nevertheless, the extant international tax spillover analyses explore a limited set of spilloter pathways or indicators that have ken criticized in the literature for not being sufficiently inclusive. The focus of article is on a newly launched index that includes a comprehensive set of plausible pathways in which spillovers mix. The Corporate Tax Haven Index (CTHI) explores twenty key tax spillover indicators under fite categories and assesses sixty-four countries' tax systems in order to identify policies that should be considered for corporate tax reform to mitigate cross-border tax spillovers. This article particularly aims to highlight international corporate tax spillover pathways in the European Union Member States' domestic tax laws, regulations and documented administrative practices but limits its scope to domestic tax rules that dispense with positive spillovers. Finally, it analyses Member States' current performance and concludes with recommendations for future tax reforms in the European Union.en_US
dc.description.sponsorshipEuropean UnionEuropean Commission [727145]en_US
dc.description.sponsorshipLeyla Ates is Professor of Tax Law, Faculty of Law, Altinbas University, Turkey. Moran Harari is a researcher at the Tax Justice Network based at the College of Law and Business in Ramat-Gan, Israel. Markus Meinzer is the Director of Tax Justice Network and the lead researcher for the Financial Secrecy Index and the Corporate Tax Haven Index. The writing and research that was conducted for this article is the result of the Combating Fiscal Fraud and Empowering Regulators (COFFERS) Project (20162019). The COFFERS Project unfolds as EU tax authorities transition to a new era in tackling tax abuse based upon policy innovation at international and national levels. The COFFERS Project has received funding from the European Union's Horizon 2020 Research and Innovation Programme under grant agreement n. 727145. Special acknowledgment is given to Burcak Bal Yalcin.en_US
dc.identifier.endpage401en_US
dc.identifier.issn0165-2826
dc.identifier.issn1875-8347
dc.identifier.issue4en_US
dc.identifier.scopus2-s2.0-85100648968
dc.identifier.scopusqualityQ3
dc.identifier.startpage389en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12939/274
dc.identifier.volume48en_US
dc.identifier.wosWOS:000521749100004
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.institutionauthorAteş, Leyla
dc.language.isoen
dc.publisherKluwer Law Inten_US
dc.relation.ispartofIntertax
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectTax Spilloversen_US
dc.subjectCorporate Tax Haven Indexen_US
dc.subjectTransparency Rulesen_US
dc.subjectPublic Accountabilityen_US
dc.subjectCountry By Country Reportingen_US
dc.subjectMandatory Disclosure Rulesen_US
dc.subjectTax Rulingsen_US
dc.subjectExtractive Contractsen_US
dc.subjectAnti-Avoidance Rulesen_US
dc.subjectControlled Foreign Company Rulesen_US
dc.subjectDeduction Limitationen_US
dc.titlePositive spillovers in international corporate taxation and the European Union
dc.typeArticle

Dosyalar

Koleksiyon

WoS İndeksli Yayınlar Koleksiyonu
Hukuk Fakültesi Yayın Koleksiyonu
Scopus İndeksli Yayınlar Koleksiyonu