The Transformation of International Tax

• 成果类型: Article
• 署名作者: Mason, Ruth
• 署名单位: University of Virginia
• 刊物名称: AMERICAN JOURNAL OF INTERNATIONAL LAW
• ISSN/ISSBN: 0002-9300
• DOI: 10.1017/ajil.2020.33
• 发表日期: 2020
• 页码: 353-402
• 关键词: competition; avoidance; taxation; STATES; POLICY; LAW

摘要

The recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax-changing its participants, agenda, institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes widened a rift over revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes.