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论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-08-26编辑:yangcheng点击率:18677
论文字数:5313论文编号:org201408242253454005语种:英语 English地区:澳大利亚价格:免费论文
关键词:全球税收体制优势和劣势tax regime国际税收竞争贸易紧缩投资壁垒
摘要:这篇作业试图定义“国际税收竞争”,并分析这一新的全球税收体制的优点和弱点。各经济体正在通过全球化的整合到一个单一的单位。在这些整合背后的基本原因是增加了投资和贸易流动,提高了劳动力的流动性,和增强的技术转让能力。这一趋势的增强是通过金融市场自由运行,贸易紧缩和投资壁垒以及减少了互动合作以及旅游行业的成本。
Curbing Tax Competition through an International Tax Cartel
The release of the OECD’s 1998 report on “harmful tax competition” has become a controversial issue because of the report’s wide sweep and aggressive stance. The follow up of reports by OECD in 2000 and 2001 led to identification of “harmful” tax practices by OECD member nations and listing of 41 jurisdictions as tax havens.
The ambitious plans of the OECD regarding construction of an international cartel to wave off tax competition has been curtailed by The Bush administration. In the US House of Representatives, majority leader Dick Armey has argued that the United States should not support “a global network of tax police” and that it is biased on the part of large wealthy nations to frighten small countries, to alter successful economic policies.
The main concentration is being laid on indirect measures to wave off tax competition. The OECD is attempting to gain agreement between offshore financial centers, or tax havens regarding transfer of data about taxpayers. The basic features of offshore financial centers are low-tax climates and elevated levels of financial privacy. These factors put at the helm of the commercial victory of these regimes. Transparency in tax systems and negotiated extraordinary rates of taxation are some other demands.
However, Countries having limited natural resources can opt for the strategy of attracting financial services in order to build a growing economy. Moreover, endangered approvals are considered as breaches of global law and violations of their sovereignty by targeted nations. They oppose the biasness of the whole process, throwing light on the fact that many nations of the OECD also have “harmful” tax rules that are not yet changed or reformed. In spite of this fact, deals have been conducted leading to some changes in their laws by some targeted jurisdictions so as to save themselves from attacks of OECD members.
Now, The UNO has also joined the mission of curbing international tax competition. A high-level UN panel last year recommended the establishment of an International Tax Organiza本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。