International Tax Competition: Globalisation and Fiscal Sovereignty

Commonwealth Secretariat

doi:10.14217/9781848597587-en

International Tax Competition: Globalisation and Fiscal Sovereignty

Authors

Commonwealth Secretariat

DOI: https://doi.org/10.14217/9781848597587-en

Synopsis

International tax competition has come to the forefront of global economic policy debate at the outset of the 21st Century. The importance of taxation regimes as an essential factor in driving economic growth, investment inflows and national development has increasingly been recognised.

However, there have also been growing concerns amongst the European Union and the OECD countries that tax competition can be harmful to their economies. A large number of Commonwealth developing countries are now potentially affected by the EU and OECD initiatives to regulate international tax competition.

This book provides a collection of articles by experts from Commonwealth countries on international tax competition, considering the concerns of affected nations. Issues such as globalisation and fiscal sovereignty, WTO issues, and economic development perspectives are considered with particular reference to the concerns of small and developing economies of the Commonwealth.

Chapters

Acknowledgements

DOI: https://doi.org/10.14217/9781848597587-1-en

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Abbreviations

DOI: https://doi.org/10.14217/9781848597587-2-en

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Introduction: Globalisation, Tax Competition and Economic Development

DOI: https://doi.org/10.14217/9781848597587-3-en

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The OECD Harmful Tax Competition Policy: A Major Issue for Small States

DOI: https://doi.org/10.14217/9781848597587-4-en

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Promoting a More Inclusive Dialogue

DOI: https://doi.org/10.14217/9781848597587-5-en

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Globalisation and Tax-related Issues: What are the Concerns?

DOI: https://doi.org/10.14217/9781848597587-6-en

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The Future of Financial Services in the Caribbean

DOI: https://doi.org/10.14217/9781848597587-7-en

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Administrative and Resource Implications for Small States

DOI: https://doi.org/10.14217/9781848597587-8-en

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Governance in a Globalised World: Is it the End of the Nation State?

DOI: https://doi.org/10.14217/9781848597587-9-en

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The OECD Harmful Tax Competition Initiative

DOI: https://doi.org/10.14217/9781848597587-10-en

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International Trade in Offshore Business Services: Can Developing Countries Compete?

DOI: https://doi.org/10.14217/9781848597587-11-en

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The OECD and the Captive Insurance Industry: The OECD Report Re-examined

DOI: https://doi.org/10.14217/9781848597587-12-en

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WTO Compatibility of the OECD ‘Defensive Measures' against Harmful Tax Competition

DOI: https://doi.org/10.14217/9781848597587-13-en

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Potential WTO Claims in Response to Countermeasures under the OECD's Recommendations Applicable to Alleged Tax Havens

DOI: https://doi.org/10.14217/9781848597587-14-en

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Export Processing Zones and the WTO Agreement on Subsidies and Countervailing Measures

DOI: https://doi.org/10.14217/9781848597587-15-en

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Getting the Domestic Financial Architecture Right

DOI: https://doi.org/10.14217/9781848597587-16-en

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The Five Essential Issues Facing Offshore Financial Centres

DOI: https://doi.org/10.14217/9781848597587-17-en

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Offshore Financial Centres and the Supranationals: Collision or Cohabitation?

DOI: https://doi.org/10.14217/9781848597587-18-en

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Transparency versus Privacy: Reflections on OECD Concepts of Harmful Tax Competition

DOI: https://doi.org/10.14217/9781848597587-19-en

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Some Legal Issues Arising out of the OECD Reports on Harmful Tax Competition

DOI: https://doi.org/10.14217/9781848597587-20-en

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The OECD, Harmful Tax Competition and Tax Havens: Towards an Understanding of the International Legal Context

DOI: https://doi.org/10.14217/9781848597587-21-en

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