Inclusive Global Tax Governance in the Post-BEPS Era. (Record no. 22880)
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| control field | EBC6414247 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114730.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2020 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087226558 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087226534 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6414247 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6414247 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1227385226 |
| 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 | HF5681.T3 .K564 2020 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.04 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kingma, Sieb. |
| 245 10 - TITLE STATEMENT | |
| Title | Inclusive Global Tax Governance in the Post-BEPS Era. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (545 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 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title -- IBFD Doctoral Series -- Copyright -- Acknowledgements -- Abbreviations -- Part 1: Introduction -- Chapter 1: Introduction to the Research -- 1.1. Introduction and central research question -- 1.2. Setting the scene -- 1.2.1. Tax sovereignty -- 1.2.2. The ITR -- 1.2.3. The need for IGOs -- 1.2.4. The globalization paradox of international tax cooperation -- 1.2.5. Concluding remarks -- 1.3. Key objectives -- 1.4. Research design -- 1.4.1. General -- 1.4.2. International relations -- 1.4.3. Selection of IGOs -- 1.4.4. Methods -- 1.4.4.1. General -- 1.4.4.2. Key objective (1) -- 1.4.4.3. Key objective (2) -- 1.4.4.4. Key objective (3) -- 1.4.4.5. Evaluation and conclusion -- 1.5. Outline -- Part 2: Key Objective (1) -- Chapter 2: Breaking the Globalization Paradox of Tax Sovereignty -- 2.1. Introduction -- 2.2. Internal tax sovereignty -- 2.2.1. Overview -- 2.2.2. Globalization and digitalization -- 2.2.3. Tax avoidance and evasion -- 2.2.4. Developing countries -- 2.3. External tax sovereignty -- 2.3.1. Overview -- 2.3.2. Other states -- 2.3.2.1. Norm-makers versus norm-takers -- 2.3.2.2. Spillover effects -- 2.3.2.3. Double taxation -- 2.3.2.4. Tax competition -- 2.3.3. IGOs -- 2.3.4. Non-governmental organizations -- 2.4. Reconsidering tax sovereignty -- 2.4.1. Who should participate in the creation of international income tax norms and rules? -- 2.4.2. How should they cooperate? -- 2.4.3. What should be on the agenda to achieve an effective and legitimate ITR? -- 2.5. Conclusion -- Part 3: Key Objective (2) -- Chapter 3: The Anatomy of International Governmental Organizations -- 3.1. Introduction -- 3.2. Membership -- 3.3. Scope of issues covered -- 3.4. Organizational structure -- 3.5. Delegated authority -- 3.6. Input -- 3.7. Decision-making process -- 3.8. Output -- 3.9. Conclusion -- Chapter 4: The European Union. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.1. Introduction -- 4.2. Membership -- 4.2.1. Current membership -- 4.2.2. Membership rules -- 4.2.3. Accession rules -- 4.2.4. Non-member relationships -- 4.2.4.1. Countries -- 4.2.4.2. IGOs -- 4.2.4.3. Non-state actors -- 4.3. Scope of issues covered -- 4.4. Organizational structure -- 4.4.1. European Parliament -- 4.4.2. European Council -- 4.4.3. Council -- 4.4.3.1. The Economic and Financial Committee -- 4.4.3.2. Coreper, other committees and working parties -- 4.4.3.3. General Secretariat of the Council -- 4.4.4. European Commission -- 4.4.5. CJEU -- 4.5. Delegated authority -- 4.5.1. The European Union in general -- 4.5.2. The European Union in taxation -- 4.6. Input -- 4.6.1. Budget -- 4.6.1.1. Multiannual financial framework -- 4.6.1.2. Annual budget -- 4.6.1.3. Own resources -- 4.6.1.4. Budget in figures -- 4.6.2. Composition of the bodies -- 4.6.2.1. European Parliament -- 4.6.2.2. European Commission -- 4.6.2.3. CJEU -- 4.6.2.4. Staff -- 4.6.3. Agenda-setting -- 4.6.3.1. Current tax agenda -- 4.7. Decision-making process -- 4.7.1. EU position in G20 meetings -- 4.8. Output -- 4.8.1. State aid cases -- 4.8.2. VAT -- 4.8.3. Parent-Subsidiary Directive -- 4.8.4. Anti-Tax Avoidance Directive -- 4.8.5. Tax Dispute Resolution Directive -- 4.8.6. Directive on Administrative Cooperation in the field of taxation -- 4.8.7. EU list of non-cooperative jurisdictions for tax purposes -- 4.9. Conclusion -- Chapter 5: The G20 -- 5.1. Introduction -- 5.2. Membership -- 5.2.1. Current membership -- 5.2.2. Membership rules -- 5.2.3. Accession rules -- 5.2.4. Non-member participation -- 5.2.4.1. Countries -- 5.2.4.2. IGOs -- 5.2.4.3. Non-state actors -- 5.3. Scope of issues covered -- 5.4. Organizational structure -- 5.4.1. The Leaders' Summit and ministerials -- 5.4.2. The G20 Chair -- 5.4.3. The Troika -- 5.4.4. Development Working Group. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.5. Delegated authority -- 5.5.1. The G20 in general -- 5.5.2. The G20 in taxation -- 5.6. Input -- 5.6.1. G20 meetings -- 5.6.2. Financing of meetings -- 5.6.3. Agenda-setting -- 5.6.4. The relationship between the G20 and IGOs -- 5.7. Decision-making process -- 5.8. Output -- 5.8.1. Tax transparency and exchange of information -- 5.8.2. The OECD/G20 BEPS Project -- 5.8.3. Tax and development -- 5.8.4. Near future -- 5.9. Conclusion -- Chapter 6: The OECD -- 6.1. Introduction -- 6.2. Membership -- 6.2.1. Current membership -- 6.2.2. Membership rules -- 6.2.3. Accession rules -- 6.2.4. Non-member participation -- 6.2.4.1. Countries -- 6.2.4.2. IGOs -- 6.2.4.3. Non-state actors -- 6.3. Scope of issues covered -- 6.4. Organizational structure -- 6.4.1. OECD Council -- 6.4.2. Committees -- 6.4.2.1. CFA -- 6.4.2.2. Inclusive Framework on BEPS -- 6.4.2.3. Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) -- 6.4.3. Secretariat -- 6.4.3.1. CTPA -- 6.5. Delegated authority -- 6.5.1. OECD in general -- 6.5.2. OECD in taxation -- 6.5.3. OECD/G20 -- 6.6. Input -- 6.6.1. Budget -- 6.6.2. Composition of the bodies -- 6.6.3. Agenda-setting -- 6.6.3.1. Current tax agenda -- 6.7. Decision-making process -- 6.8. Output -- 6.8.1. OECD Model Tax Convention on Income and on Capital -- 6.8.2. OECD Guidelines -- 6.8.3. Harmful tax competition campaign -- 6.8.4. Global Forum on Transparency and Exchange of Information for Tax Purposes -- 6.8.5. Convention on Mutual Administrative Assistance in Tax Matters -- 6.8.6. OECD/G20 BEPS Project -- 6.8.7. International VAT/GST guidelines -- 6.8.8. Global Relations tax work -- 6.9. Conclusion -- Chapter 7: The United Nations -- 7.1. Introduction -- 7.2. Membership -- 7.2.1. Current membership -- 7.2.2. Membership rules -- 7.2.3. Accession rules -- 7.2.4. Non-member participation. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 7.3. Scope of issues covered -- 7.4. Organizational structure -- 7.4.1. General Assembly -- 7.4.1.1. International Conferences on FfD -- 7.4.1.2. Sustainable development -- 7.4.2. Security Council -- 7.4.3. ECOSOC -- 7.4.3.1. Committee of Experts on Cooperation in Tax Matters -- 7.4.4. Secretariat -- 7.4.4.1. ITCU -- 7.4.5. ICJ -- 7.4.6. Other subsidiary organs -- 7.4.6.1. UNCTAD -- 7.4.6.2. UNDP -- 7.5. Delegated authority -- 7.5.1. United Nations in general -- 7.5.2. UN Tax Committee -- 7.6. Input -- 7.6.1. Budget -- 7.6.2. Composition of the bodies -- 7.6.2.1. General Assembly -- 7.6.2.2. ECOSOC -- 7.6.2.3. The UN Tax Committee and its subcommittees -- 7.6.2.4. Secretariat -- 7.6.2.5. ITCU -- 7.6.2.6. ICJ -- 7.6.3. Agenda-setting -- 7.7. Decision-making process -- 7.7.1. General Assembly -- 7.7.2. ECOSOC -- 7.7.3. UN Tax Committee -- 7.8. Output -- 7.8.1. FfD -- 7.8.2. UN Model -- 7.8.3. UN Practical Manual on Transfer Pricing for Developing Countries -- 7.8.4. 2015 WIR -- 7.8.5. Technical assistance and capacity-building -- 7.9. Conclusion -- Chapter 8: The International Monetary Fund -- 8.1. Introduction -- 8.2. Membership -- 8.2.1. Current membership -- 8.2.2. Membership rules -- 8.2.3. Accession rules -- 8.2.4. Non-member participation -- 8.3. Scope of issues covered -- 8.4. Organizational structure -- 8.4.1. The Board of Governors -- 8.4.1.1. International Monetary and Financial Committee -- 8.4.2. The Executive Board -- 8.4.3. The Managing Director -- 8.4.3.1. FAD -- 8.5. Delegated authority -- 8.5.1. The IMF in general -- 8.5.2. The IMF in taxation -- 8.5.3. IMF/G20 -- 8.6. Input -- 8.6.1. Budget -- 8.6.2. Composition of the bodies -- 8.6.2.1. Executive Board -- 8.6.2.2. International Monetary and Financial Committee -- 8.6.2.3. Managing Director -- 8.6.3. Agenda-setting -- 8.7. Decision-making process -- 8.8. Output. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 8.8.1. Fiscal Monitor -- 8.8.2. Spillovers in International Corporate Taxation -- 8.8.3. Financing for Development: Revisiting the Monterrey Consensus -- 8.8.4. Corporate Taxation in the Global Economy -- 8.8.5. G20 research -- 8.8.6. Technical assistance in taxation -- 8.8.7. Fiscal Transparency Code -- 8.9. Conclusion -- Part 4: Key Objective (3) -- Chapter 9: The Content and Governance of the BEPS Reform Process -- 9.1. Introduction -- 9.2. Pre-BEPS international corporate tax regime -- 9.3. OECD/G20 BEPS Project -- 9.3.1. Policy formation process of the first phase -- 9.3.1.1. Agenda-setting stage -- 9.3.1.1.1. Addressing Base Erosion and Profit Shifting -- 9.3.1.1.2. Action Plan on Base Erosion and Profit Shifting -- 9.3.1.1.3. Interim evaluation -- 9.3.1.2. Negotiation stage -- 9.3.1.2.1. Decision-making -- 9.3.1.2.2. Non-BEPS 44 involvement -- 9.3.1.2.3. Non-state involvement -- 9.3.1.2.4. Interim evaluation -- 9.3.1.3. The final BEPS package -- 9.3.1.3.1. Interim evaluation -- 9.3.2. Second phase -- 9.3.2.1. Follow-up work on BEPS Action 15 -- 9.3.2.2. Follow-up work on BEPS Action 1 -- 9.3.2.3. Interim evaluation -- 9.3.3. Evaluation -- 9.4. European Union -- 9.4.1. European Union and OECD/G20 BEPS Project -- 9.4.2. 2012 Action Plan -- 9.4.3. 2015 agenda to fight tax evasion and avoidance -- 9.4.3.1. Anti-Tax Avoidance Package -- 9.4.3.2. Corporate Tax Reform Package -- 9.4.3.3. Arm's length principle and transfer pricing -- 9.4.3.4. Fair taxation of the digital economy -- 9.4.4. Evaluation -- 9.5. United Nations -- 9.5.1. United Nations and the OECD/G20 BEPS Project -- 9.5.2. 2015 WIR -- 9.5.3. Evaluation -- 9.6. IMF -- 9.6.1. IMF Policy Paper: Spillovers in International Corporate Taxation -- 9.6.2. IMF Policy Paper: Corporate Taxation in the Global Economy -- 9.6.3. Evaluation -- 9.7. PCT -- 9.8. Conclusion. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part 5: Evaluation and Conclusion. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book puts forward recommendations for an improved global tax governance model that is fit to achieve an effective and legitimate international tax regime. |
| 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, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial statements. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | den, Tjeerd van. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Baggerman-Noudari, Khadija. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Kingma, Sieb |
| Title | Inclusive Global Tax Governance in the Post-BEPS Era |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2020 |
| International Standard Book Number | 9789087226534 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6414247">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6414247</a> |
| Public note | Click to View |
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