International Tax in the Time of COVID-19 Philip Baker
By: Baker, Philip
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Material type: 
ArticlePublisher: 2020Subject(s): CORONAVIRUS | IMPUESTOS | FISCALIDAD INTERNACIONAL
In:
Intertax volume 48, issues 8-9, August-September 2020, p. 805-813Summary: This discussion piece considers some of the potential consequences for international taxation of the Covid-19 pandemic and the economic recession. It considers tax measures that states may wish to take, as well as the impact on the institutional structure of international taxation and the way in which we do international taxation. It considers the introduction of excess profit taxes and progressive wealth taxes, as well as changes to the OECD agenda. Finally, it considers whether some of the new ways of working developed during lock-down will have long-term implications for international taxation
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| Artículos | IEF | IEF | OP 2141/2020/8/9-15 (Browse shelf) | Available | OP 2141/2020/8/9-15 |
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| OP 2141/2020/8/9-11 COVID-19 and japanese tax policy | OP 2141/2020/8/9-12 The paycheck protection programme | OP 2141/2020/8/9-14 Tax Policy and the COVID-19 Crisis | OP 2141/2020/8/9-15 International Tax in the Time of COVID-19 | OP 2141/2020/8/9-2 Portrait of a tax transplant artist | OP 2141/2020/8/9-3 Transnational tax law-making in Brazil | OP 2141/2020/8/9-4 The study of the BEPS 4 minimum standards as a legal transplant |
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This discussion piece considers some of the potential consequences for international taxation of the Covid-19 pandemic and the economic recession. It considers tax measures that states may wish to take, as well as the impact on the institutional structure of international taxation and the way in which we do international taxation. It considers the introduction of excess profit taxes and progressive wealth taxes, as well as changes to the OECD agenda. Finally, it considers whether some of the new ways of working developed during lock-down will have long-term implications for international taxation
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