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The Other Side of BEPS

其他書名	'Imperial Taxation' and 'International Tax Imperialism'
出版	SSRN, 2017
URL	http://books.google.com.hk/books?id=PFYAzwEACAAJ&hl=&source=gbs_api

註釋This paper focuses on commenting on two separate aspects: (i) whether the current international tax environment that is leading us to some sort of “Imperial Taxation”, where taxpayers' rights are being eclipsed by State's revenue needs; and (ii) whether the BEPS Project might actually foster some sort of “International Tax Imperialism.” This term being understood to mean the exportation of developed countries tax patterns to developing economies in way that favor the former.