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BRICS and International Tax Law


ISBN13: 9789041194350
Published: December 2017
Publisher: Kluwer Law International
Country of Publication: The Netherl
Format: Hardback
Price: £149.00



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BRICS and International Tax Law provides an in-depth analysis of the BRICS international tax law and how it differs from the approach of the developed world especially focussing on the BRICS very broad approach to defining evasion. With the ongoing expansion of inbound and more recently outbound foreign direct investment (FDI) in the BRICS – with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit outflows – the five governments, both individually and through cooperative initiatives, have devised new international tax strategies which are proving to be of great interest to taxpayers and value to other countries tax authorities’, in developing and developed countries. The core of these strategies addresses the necessity of stemming the outflow of revenue while strongly supporting FDI, both inbound and outbound, while complying with international obligations including those arising from human rights laws. This book serves as the first in-depth commentary on this new and evolving area with qualitative surveys and interviews.

What’s in this book:

The detailed analysis covers the most important aspects of BRICS international tax law, including topics such as:

  • how the BRICS choose to define evasion and avoidance and how their approach is broader than the basis adopted by the developed world;
  • information exchange procedures and pitfalls;
  • response to the OECD’s Base Erosion and Profit Sharing (BEPS) initiative;
  • role of bilateral and multilateral double taxation conventions, including the Multilateral Instrument and the Bilateral Investment Treaties;
  • thin capitalization;
  • transfer pricing;
  • controlled foreign corporation rules;
  • shortcomings related to authorities’ limited manpower;
  • international audit and investigation procedures;
  • the BRICS approach to residence, limitation of benefits provisions, and mandatory and binding arbitration; and
  • the BRICS approach to shaping the developing world’s international tax system.
The analytical approach adopted by the author facilitates an understanding of the different countries’ approaches to these important concepts. Notably, the author personally conducted interviews with senior international representatives of certain of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases, and administrative guidelines of all five countries are included in the analysis. This book concludes with recommendations for improving each of the five countries’ tax law and procedures, especially in the area of dispute resolution.

How this will help you:

In light of the author’s goal of extending the existing body of knowledge of the BRICS international tax laws, this book assists in developing an understanding of the BRICS approach to dealing with evasion and avoidance and thereby establishing a basis for resolving international disputes which is compatible with sovereignty and FDI. In achieving this objective, this work proves to be of immeasurable value to tax advisers, government and governance officials, academics, and researchers. It helps them in analysing the relative compliance of business or investment transactions in any of the BRICS countries and between them and their bilateral partners and assists governments and tax authorities in developing international taxation strategies which are compliant with their international obligations. It also facilitates both taxpayers and tax authorities in resolving cross-border tax disputes.

Subjects:
Taxation
Contents:
Preface
List of Abbreviations
Acknowledgements
CHAPTER 1
Introduction
CHAPTER 2
Core International Tax Policy and Law
CHAPTER 3
Evasion and Avoidance According to the BRICS
CHAPTER 4
Countering Avoidance: SAARs
CHAPTER 5
Information Exchange
CHAPTER 6
Countering Treaty Benefits
CHAPTER 7
BEPS Final 2015 Reports
CHAPTER 8
Dispute Resolution
CHAPTER 9
BRICS and FDI: DTC Anti-abuse and Dispute Resolution
CHAPTER 10
Summary of Conclusions
Annex
Communiqué of BRICS, Heads of Revenue Meeting
Bibliography
Table of Cases
Index

Series: Series on International Taxation

Taxation of Derivatives and Cryptoassets 2nd ed ISBN 9789403523835
Published June 2024
Kluwer Law International
£143.00
Taxation of Derivatives and Cryptoassets 2nd ed (eBook) ISBN 9789403524054
Published June 2024
Kluwer Law International
£143.00
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£92.00
Double Non-taxation and the Use of Hybrid Entities 2nd ed (eBook) ISBN 9789403546766
Published December 2023
Kluwer Law International
£144.00
(ePub)
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Double Non-taxation and the Use of Hybrid Entities 2nd ed ISBN 9789403546667
Published December 2023
Kluwer Law International
£144.00
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea (eBook) ISBN 9789403534176
Published November 2023
Kluwer Law International
£81.00
(ePub)
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Tax Treaty Dispute Resolution: Lessons from the Law of the Sea ISBN 9789403534077
Published November 2023
Kluwer Law International
£81.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective ISBN 9789403537412
Published August 2022
Kluwer Law International
£96.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective (eBook) ISBN 9789403537627
Published August 2022
Kluwer Law International
£96.00
(ePub)
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£139.00
£139.00
(ePub)
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Coordination and Cooperation: Tax Policy in the 21st Century ISBN 9789403537405
Published December 2021
Kluwer Law International
£128.00
Coordination and Cooperation: Tax Policy in the 21st Century (eBook) ISBN 9789403537603
Published December 2021
Kluwer Law International
£128.00
(ePub)
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Exploring the Nexus Doctrine In International Tax Law (eBook) ISBN 9789403533643
Published May 2021
Kluwer Law International
£75.00
(ePub)
Buy
Regulation and Tax in Space (eBook) ISBN 9789403533940
Published May 2021
Kluwer Law International
£79.00
(ePub)
Buy
Regulation and Tax in Space ISBN 9789403533933
Published May 2021
Kluwer Law International
£79.00
Exploring the Nexus Doctrine In International Tax Law ISBN 9789403533636
Published May 2021
Kluwer Law International
£75.00
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed (eBook) ISBN 9789403520643
Published July 2020
Kluwer Law International
£375.00
(ePub)
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Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed ISBN 9789403520612
Published July 2020
Kluwer Law International
£375.00
International Taxation of Banking ISBN 9789403510941
Published February 2020
Kluwer Law International
£168.00
International Taxation of Banking (eBook) ISBN 9789403510958
Published February 2020
Kluwer Law International
£168.00
(ePub)
Buy
Tax Treaty Residence of Entities ISBN 9789403513010
Published November 2019
Kluwer Law International
£108.00
Hybrid Financial Instruments, Double Non-Taxation and Linking Rules ISBN 9789403510743
Published August 2019
Kluwer Law International
£130.00
Tax and the Digital Economy: Challenges and Proposals for Reform ISBN 9789403503615
Published May 2019
Kluwer Law International
£111.00
Taxation, Virtual Currency and Blockchain ISBN 9789403501031
Published December 2018
Kluwer Law International
£96.00
International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
£159.00
Out of print
£110.00
£110.00
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
£119.00
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
£149.00
Other Income under Tax Treaties ISBN 9789041166104
Published September 2015
Kluwer Law International
£241.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£154.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£167.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£125.00
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
£173.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£212.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£183.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£177.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£253.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£220.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£279.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£300.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£233.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
Out of print
Tax Treaties and EC Law
ISBN 9789041106803
Published November 1990
Kluwer Law International
£295.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£281.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£273.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£388.00
International Studies in Taxation
ISBN 9789041196927
Published December 1968
Kluwer Law International
£253.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 1968
Kluwer Law International
£296.00