Taxation, International Cooperation and the 2030 Sustainable Development Agenda. (Record no. 307168)

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000 -LEADER
fixed length control field 10797nam a22004813i 4500
001 - CONTROL NUMBER
control field EBC6531807
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240122001333.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
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007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 231124s2021 xx o ||||0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783030648572
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9783030648565
035 ## - SYSTEM CONTROL NUMBER
System control number (MiAaPQ)EBC6531807
035 ## - SYSTEM CONTROL NUMBER
System control number (Au-PeEL)EBL6531807
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1244535482
040 ## - CATALOGING SOURCE
Original cataloging agency MiAaPQ
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency MiAaPQ
Modifying agency MiAaPQ
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number JZ1252
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Mosquera Valderrama, Irma Johanna.
245 10 - TITLE STATEMENT
Title Taxation, International Cooperation and the 2030 Sustainable Development Agenda.
250 ## - EDITION STATEMENT
Edition statement 1st ed.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Cham :
Name of producer, publisher, distributor, manufacturer Springer International Publishing AG,
Date of production, publication, distribution, manufacture, or copyright notice 2021.
264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Date of production, publication, distribution, manufacture, or copyright notice �2021.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (228 pages)
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
490 1# - SERIES STATEMENT
Series statement United Nations University Series on Regionalism Series ;
Volume/sequential designation v.19
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Taxation, International Cooperation and the 2030 Sustainable Development Agenda -- Preface -- Taxation, International Cooperation and the 2030 Sustainable Development Agenda -- Co-editors: Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips -- Introduction -- Contents -- Part I: Global Tax Governance and Developing Countries -- Chapter 1: Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in T... -- 1.1 Introduction -- 1.2 The Different Faces of Power in Global Tax Governance -- 1.3 The Profit Split Method and the OECD Standard-Setting Process -- 1.4 The Cake -- 1.5 The Slicing of the Cake -- 1.6 Capturing the Slice and Eating It -- 1.7 Conclusions -- References -- Chapter 2: The Promise of Non-arm�s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea o... -- 2.1 Introduction -- 2.2 An Evaluation of the Varying Models -- 2.2.1 The Arm�s Length Principle -- 2.2.2 Unitary Taxation -- 2.2.2.1 Feasibility in an African Developing Country Context -- 2.2.3 Destination-Based Cash Flow Tax -- 2.2.3.1 Sales-Only Formulary Apportionment -- 2.2.3.2 Destination-Based VAT Adjusted for Wages -- 2.2.3.3 Feasibility in an African Developing Country Context -- 2.3 Conclusion -- References -- Treaties -- Legislation -- Articles -- Books and Chapters -- Organization Documentation -- Reports and Studies -- Chapter 3: The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean) -- 3.1 Introduction -- 3.2 Strategic Aspects: Why Implement BEPS? -- 3.3 Tactical Aspects: How to Implement BEPS? -- 3.3.1 The Minimum Standards -- 3.4 Operational Aspects: What Is Happening with BEPS? -- 3.4.1 Findings from the CIAT BEPS Monitoring Initiative -- 3.5 Opportunities to Improve BEPS Suitability in Developing Countries -- References.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Part II: External Assistance for Tax Capacity Building -- Chapter 4: Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries? -- 4.1 Introduction -- 4.1.1 Background -- 4.1.2 What Is Policy Coherence for Sustainable Development (PCSD)? -- 4.1.3 Why Is PCSD so Important in the Area of International Tax Matters? -- 4.1.4 Rational and Structure of the Chapter -- 4.2 Donor�s Tax Treaty Policy Toward Developing Countries -- 4.2.1 Background -- 4.2.2 Domestic Measures of Donor Countries -- 4.2.2.1 Create a Policy for Tax Treaties with Developing Countries -- 4.3 Transparency -- 4.3.1 Background -- 4.3.2 Domestic Measures of Donor Countries -- 4.3.2.1 Review the Domestic Transparency Framework -- 4.3.2.2 Disclosing Aggregate Data -- 4.4 International Cooperation/Administrative Assistance -- 4.4.1 Background -- 4.4.2 Domestic Measures of Donor Countries -- 4.4.2.1 Specific Working Agreements Between Tax Administrations Including Joint Tax Audits and Safe Harbors -- 4.4.2.2 Bilateral Advanced Pricing Agreements (APAs) -- 4.5 Concluding Words -- References -- G20 Sources -- OECD Sources -- UN Sources -- Other Sources from International Organizations -- Journals and Other Articles -- Chapter 5: Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building -- 5.1 Introduction -- 5.2 What Is an MTRS? -- 5.3 The Added Value of MTRS in the Multilateral Tax Capacity Building Framework -- 5.3.1 A Crowded Global Governance Field -- 5.3.2 Coordination Mechanisms -- 5.3.3 The Need for Country-Level Coordination -- 5.4 The Pitfalls and Deficiencies of the MTRS -- 5.4.1 Issue 1: Developing Countries Are Supposed to Do What Rich Countries Cannot -- 5.4.2 Issue 2: The Internationally Agreed MTRS Constrains Future Governments.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 5.4.3 Issue 3: PCT Institutions Still Need to Prove that They Are Good at ``Country Ownership�� -- 5.4.4 Issue 4: Does MTRS Help to Bridge G20/OECD-Led International Tax Standards and Developing Country Needs? -- 5.4.5 Issue 5: Potential Conflict of Interest Between Donor and Partner Countries� Tax Agendas -- 5.4.6 Issue 6: Compatibility of the MTRS with the SDGs and Sustainable Development -- 5.5 Conclusion: How to Move Forward with the Concept of Medium-Term Revenue Strategies? -- References -- Part III: Tax Incentives and Attracting Sustainable Investment -- Chapter 6: Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Age... -- 6.1 Introduction -- 6.2 A Theoretical and Conceptual Approach to Tax Incentives -- 6.3 International Aspirations for Tax Incentives Based on the OECD�s BEPS Project and the 2030 Sustainable Development Agenda -- 6.3.1 BEPS Action 5 and What It Means for Tax Incentives -- 6.3.2 The 2030 Sustainable Development Agenda and What It Means for Tax Incentives in Latin America -- 6.4 Current Panorama of Tax Incentives in Latin America, in General, and in the Countries of the Pacific Alliance, in Particul... -- 6.5 Conclusions and Final Recommendations on Fiscal Public Policy for the Pacific Alliance Countries -- References -- Chapter 7: Tax Incentives in Developing Countries: A Case Study-Singapore and Philippines -- 7.1 Introduction -- 7.2 Framework to Evaluate Tax Incentives -- 7.2.1 Literature -- 7.2.2 International Organisations -- 7.2.2.1 2015 Toolkit on Tax Incentives for Low-Income Countries -- 7.2.2.2 2018 UN-CIAT Design and Assessment of Tax Incentives in Developing Countries -- 7.2.2.3 2018 Asian Development Bank (ADB) Tax and Development: Challenges in Asia and the Pacific.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 7.2.2.4 2018 United Nations ESCAP Report on Tax Policy for Sustainable Development in Asia and the Pacific -- 7.2.2.5 2020 World Bank Evaluating the Costs and Benefits of Corporate Tax Incentives -- 7.2.3 Proposed Evaluative Framework for Tax Incentives in Light of the SDGs -- 7.3 Case Study: Singapore and the Philippines -- 7.3.1 Type of Incentives Offered -- 7.3.1.1 Singapore -- 7.3.1.2 Philippines -- 7.3.2 Cost-Based Incentives vs. Profit-Based Incentives -- 7.3.2.1 Singapore -- 7.3.2.2 Philippines -- 7.3.3 Targeted Incentives -- 7.3.3.1 Singapore -- 7.3.3.2 Philippines -- 7.3.4 Granting of Tax Incentives: Transparency -- 7.3.4.1 Singapore -- 7.3.4.2 Philippines -- 7.3.5 Role of the Ministry of Finance -- 7.3.5.1 Singapore -- 7.3.5.2 Philippines -- 7.3.6 Assessing the Cost of the Incentive (Revenue Foregone) -- 7.3.6.1 Singapore -- 7.3.6.2 Philippines -- 7.3.7 Regional Cooperation -- 7.3.7.1 Singapore -- 7.3.7.2 Philippines -- 7.3.8 BEPS Action 5 Review -- 7.3.8.1 Singapore -- 7.3.8.2 Philippines -- 7.4 Comparison and Framework for Assessment of Tax Incentives -- 7.4.1 Comparative Analysis Tax Incentives in Singapore and the Philippines -- 7.4.2 Evaluative Framework for Tax Incentives in Light of the SDGs -- 7.5 Conclusions and Recommendations -- References -- Chapter 8: Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements -- 8.1 Introduction -- 8.2 When Foreign Investment Meets Tax -- 8.2.1 The Broad Notion of Investment in IIAs -- 8.2.2 The Diversity of Tax Exceptions in IIAs -- 8.2.3 Interpretation by Investment Tribunals -- 8.2.4 The Multitude of Tax Disputes Before Investment Tribunals -- 8.2.4.1 Tax Treaty Dispute Resolution Mechanisms -- 8.2.5 Other Endogenous Factors -- 8.3 The Judicial Review of Tax Regulations by Investment Tribunals -- 8.3.1 Tax Disputes Not Won by the Investor.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 8.3.2 Tax Disputes Lost by the Host States -- 8.4 Tax as the Last Barrier to Investment -- 8.4.1 National Tax Barriers to Investment Flows -- 8.4.2 The New Horizon: Promoting Cooperation Between Tax Authorities -- 8.5 Conclusion -- References -- Cases -- Part IV: Harmful and Helpful Tax Practices for Sustainable Development -- Chapter 9: Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa -- 9.1 Tax Expenditure and Tax Expenditure Reporting -- 9.2 The Fiscal Cost and (in)Effectiveness of Tax Expenditures -- 9.3 Tax Expenditure Reporting -- 9.4 Tax Expenditure Reporting in Africa -- 9.4.1 African Countries Without Publicly Available TE Reports -- 9.4.2 African Countries with Publicly Available TE Reports -- 9.4.3 What the Current Reports Reveal About TE in Africa -- 9.5 Conclusion -- References -- Chapter 10: Negative Spillovers in International Corporate Taxation and the European Union -- 10.1 Introduction -- 10.2 LACIT -- 10.3 Loopholes and Gaps -- 10.3.1 Foreign Investment Income Treatment -- 10.3.2 Loss Utilisation -- 10.3.3 Capital Gains Taxation -- 10.3.4 Sectoral Exemptions -- 10.3.5 Tax Holidays and Economic Zones -- 10.3.6 Patent Boxes -- 10.3.7 Fictional Interest Deduction -- 10.4 Conclusions and Recommendations -- References -- Chapter 11: Conclusion -- 11.1 The Importance of Data -- 11.2 The Importance of Transparency -- 11.3 The Importance of Home-Grown Policies -- 11.4 The Importance of Eradicating Double Standards -- 11.5 The Importance of Inclusiveness -- 11.6 To Conclude -- References.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on publisher supplied metadata and other sources.
590 ## - LOCAL NOTE (RLIN)
Local note Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2023. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Lesage, Dries.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Lips, Wouter.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Print version:
Main entry heading Mosquera Valderrama, Irma Johanna
Title Taxation, International Cooperation and the 2030 Sustainable Development Agenda
Place, publisher, and date of publication Cham : Springer International Publishing AG,c2021
International Standard Book Number 9783030648565
797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN)
Corporate name or jurisdiction name as entry element ProQuest (Firm)
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title United Nations University Series on Regionalism Series
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=6531807">https://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=6531807</a>
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