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Detalhes da Produção
Tipo | Capitulo de Livro Publicado |
Grupo | Produção Bibliográfica |
Descrição | VALADÃO, Marcos Aurélio Pereira. Developing Countries and the Contemporary International Tax System: BEPS and other issues. In: MONTES, Manuel F; DANISH; BERNARDO, Anna. (Org.). International Tax Cooperation: Perspectives from the Global South. 1ed.Genebra: South Centre, 2019, v. 1, p. 13-26. |
Autor | Marcos Aurélio Pereira Valadão |
Ano | 2019 |
Informações Complementares
Ano | 2019 |
Cidade da Editora | Genebra |
Descricão e Informacões Adicionais | It is important to look at the structure of the contemporary international tax system from the perspective of developing countries, through a critical approach. Because of sovereignty, each country has its own tax system, and most of them are designed considering the three classical bases of taxation: income, consumption, and property. As the extreme process of globalization in the last decades of the 20th century expanded towards the 21st century, the development of the international market, and the enormous ease and increase of international financial transactions led to an unprecedented interconnection of tax systems. In this context, along with the historical approach of the model conventions on double taxation, some international organizations, such as the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN), stepped up by installing working groups on tax matters. But such organizations are not always concerned about the issues of developing countries. |
Descricão e Informacões Adicionais(en) | It is important to look at the structure of the contemporary international tax system from the perspective of developing countries, through a critical approach. Because of sovereignty, each country has its own tax system, and most of them are designed considering the three classical bases of taxation: income, consumption, and property. As the extreme process of globalization in the last decades of the 20th century expanded towards the 21st century, the development of the international market, and the enormous ease and increase of international financial transactions led to an unprecedented interconnection of tax systems. In this context, along with the historical approach of the model conventions on double taxation, some international organizations, such as the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN), stepped up by installing working groups on tax matters. But such organizations are not always concerned about the issues of developing countries. |
Divulgação Científica | NAO |
Homepage do Trabalho | https://www.southcentre.int/book-by-the-south-centre-2019-3/ |
Idioma | Inglês |
ISBN | 9789291620494 |
Meio de Divulgação | OUTRO |
nome da editora | South Centre |
numero da edicao revisao | 1 |
numero da serie | 1 |
numero de volumes | 1 |
Organizadores | MONTES, Manuel F; DANISH; BERNARDO, Anna |
Página Final | 26 |
Página Inicial | 13 |
pais de publicacao | Brasil |
Relevância | NAO |
Tipo | Capítulo de livro publicado |
titulo do capitulo do livro | Developing Countries and the Contemporary International Tax System: BEPS and other issues |
titulo do capitulo do livro ingles | Developing Countries and the Contemporary International Tax System: BEPS and other issues |
titulo do livro | International Tax Cooperation: Perspectives from the Global South |