Category Archives: Tax

Is Italy’s new definition of Permanent Establishment the right solution to prevent tax avoidance in digital economy?

Enza Sonetti – 17/4/2018 Italian Budget Law has amended the domestic definition of Permanent Establishment (PE) to prevent artificial avoidance of PE status and make national legislation consistent with OECD’s Final Report on BEPS Action 7 and the Multilateral Convention … Continue reading

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What does agenda-setting theory teach us about the digital economy tax proposals?

Wouter Lips- 16/4/2018 Problems and inadequacies of applying the common OECD tax standards to an increasingly digitalized economy have been predicted for nearly 20 years 1. Yet, The Base Erosion and Profit Shifting (BEPS) outcomes did not provide satisfactory answers … Continue reading

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What are the spill-over effects of Member States’ tax treaties on developing countries?

More than 60 participants from some EU member and accession countries, academia, scholars, and business discussed the spill-over effects of Member States’ tax treaties on developing countries. This workshop took place under the EU Fiscalis 2020 programme in Podgorica, Montenegro … Continue reading

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Innovation Week IP & Tax Policy

During the Innovation Week IP & Tax Policy at McGill University in Montreal, Canada, I addressed the international (BEPS Action 5) and European standards dealing with IP preferential regimes and their implications for developing countries. In respect of IP preferential … Continue reading

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Who Pays for Canada? Taxes & Fairness

This presentation addressed the role of National Governments in Global Tax Governance: How to achieve fairness and equality? Some of the issues addressed during this presentation are:  Canada as a country member of the G20 and the OECD has an … Continue reading

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G20 Inception Workshop: Task force on trade, investment and taxation

The journey in the GLOBTAXGOV project started with the G20 task force trade, investment and tax cooperation in which I am currently participating with some policy recommendations on tax competition, global tax governance and developing countries.  Argentina has the presidency … Continue reading

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Welcome to the GLOBTAXGOV blog

This blog is part of the ERC research project GLOBTAXGOV. This blog aims to set up an alternative platform for discussion among scholars, governments, international organizations, research institutions regarding the setting of international tax standards by the OECD, G20 and the … Continue reading

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