Tax Incentives, Global Tax Fairness and the Development of Tax Law in Developed and Developing Countries: A Multi-Way Flow of Concepts

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Abstract

This contribution seeks answers to the following three questions:
1. What does history teach us about the international governance tools regarding tax incentives and about soft or hard law used by supranational organizations in respect of tax incentives? Is there a multi-way flow of concepts, principles and categories between international organizations and supranational organizations?
2. Should there be coordination, or in the longer run harmonization? Should this coordination/harmonization be enacted on a regional basis and/or on a global basis? If so, what should be addressed?
3. Is it likely that all these governance initiatives will result in a global supranational frmaework for tax incentives in the sense that al regional organizations in the world will follow the recommendations of the international organizations and/or follow the examples of other regional organizations?
Original languageEnglish
Title of host publicationEU Law and the Building of Global Supranational Tax Law
Subtitle of host publicationEU BEPS and State Aid
EditorsDennis Weber
Place of PublicationAmsterdam
PublisherIBFD
Pages49-90
Number of pages42
ISBN (Print)978-90-8722-405-9
Publication statusPublished - 2017

Publication series

NameGREIT series

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