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Comments on Klaus Vogel Lecture 2021 electrónico Unbundled tax sovereignty : refining the challenges Will Morris

By: Morris, Will .

Material type: Article

ArticleSubject(s): GLOBALIZACION (ECONOMIA)

| CONTRIBUYENTES

| CONDUCTA

| SOBERANIA

| POLITICA FISCAL

| ARMONIZACION FISCAL

In: Bulletin for International Taxation v. 76, n. 7, 2022, 4 p.Summary: In these comments, Will Morris responds positively to Tsilly Dagan’s Klaus Vogel Lecture of 2021, agreeing that a new social contract for tax is a way to address some of the problems that globalization has brought about as a result of the interactions between states and their constituents.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2022/7-2 (Browse shelf)	Available		BIT/2022/7-2

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Previous	BIT/2022/6-3 The utility of tax residence tests beyond taxing rights and the concept of “tests of belonging” given the growing number of multilateral provisions in the context of territorial tax regimes with special reference to Gibraltar and Hong Kong	BIT/2022/7 Bulletin for International Taxation	BIT/2022/7-1 Klaus Vogel Lecture 2021	BIT/2022/7-2 Comments on Klaus Vogel Lecture 2021	BIT/2022/7-3 The economic allocation of income and the disregarding of narrowly held entities following the OECD/G20 Base Erosion and Profit Shifting Project	BIT/2022/8 Bulletin for International Taxation	BIT/2022/8-1 What is tax on capital for the purposes of a tax treaty? an analysis of two recent Belgian Supreme Court decisions on the Belgian net asset tax	Next

Resumen.

In these comments, Will Morris responds positively to Tsilly Dagan’s Klaus Vogel Lecture of 2021, agreeing that a new social contract for tax is a way to address some of the problems that globalization has brought about as a result of the interactions between states and their constituents.

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Comments on Klaus Vogel Lecture 2021 electrónico Unbundled tax sovereignty : refining the challenges Will Morris

By: Morris, Will.

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By: Morris, Will .