International Tax Law and Policy
A special issue of Laws (ISSN 2075-471X).
Deadline for manuscript submissions: closed (1 July 2018) | Viewed by 20292
Special Issue Editor
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
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Keywords
- International tax policy
- Global economic justice
- International equity
- International tax law design
- International tax administration
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