Special Issue "International Tax Law and Policy"

A special issue of Laws (ISSN 2075-471X).

Deadline for manuscript submissions: 1 July 2018

Special Issue Editor

Guest Editor
Prof. Kim Brooks

Schulich School of Law at Dalhousie University, Weldon Law Building, 6061 University Avenue, PO Box 15000, Halifax, Nova Scotia, Canada B3H 4R2
Website | E-Mail
Interests: tax policy; tax international; tax income; tax corporate; tax treaties; business law

Special Issue Information

Dear Colleagues,

Media reports of tax avoidance scandals have drawn unprecedented attention to the importance of robust international tax law and policy. Although without the same level of media fanfare, the OECD’s base erosion and profit shifting (BEPS) program has similarly commanded substantial attention over the last five years.

For many tax scholars, the draw of these twin pillars—tax avoidance scandals and BEPS—has been irresistible and much international tax scholarship has focused on engaging with the details of those issues. However, the pervasive and critical challenges of appropriate international tax system design remain.

This Special Issue asks scholars to look beyond the dominant conversations and to survey the changing landscape of international tax law and policy. Papers can address audacious questions, like: What are the next generation of international tax policy issues that need attention? Are there emerging models that offer hope for nations to work better together in aid of robust tax law design and administration? What does inclusive international tax policy look like? How should international tax history inform our future path? Or papers can delve into more specific, but nevertheless critical, issues on the frontier of international tax law and policy, like: How will the international tax system cope with technological innovations in commercial relationships? What are the early indications of the effectiveness of tax information exchange agreements? Are there concrete tax treaty policy approaches that lower-income countries should adopt in the face of changing international economic conditions?

Prof. Dr. Kim Brooks
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Laws is an international peer-reviewed open access quarterly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • International tax policy
  • Global economic justice
  • International equity
  • International tax law design
  • International tax administration

Published Papers (1 paper)

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Research

Open AccessArticle China and BEPS
Received: 15 November 2017 / Revised: 19 December 2017 / Accepted: 16 January 2018 / Published: 24 January 2018
PDF Full-text (254 KB) | HTML Full-text | XML Full-text
Abstract
This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of
[...] Read more.
This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of 15 action steps. The article reviews and explains China’s reaction to the BEPS project and its actions in detail, with a particular focus on transfer pricing issues. It shows that China has actively participated in both developing and implementing the BEPS project. The article further suggests that in the post-BEPS era, China is expected to implement the BEPS project in a more consistent and coherent way, and will take whatever measures necessary to guarantee the successful implementation of the BEPS package in collaboration with the global community. Full article
(This article belongs to the Special Issue International Tax Law and Policy)
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