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Showing 1 - 3 of 3 matches in All Departments

A Multilateral Convention for Tax - From Theory to Implementation (Hardcover): Sergio Andre Rocha, Allison Christians A Multilateral Convention for Tax - From Theory to Implementation (Hardcover)
Sergio Andre Rocha, Allison Christians
R4,438 Discovery Miles 44 380 Ships in 18 - 22 working days
Tax Sovereignty in the BEPS Era (Hardcover): Sergio Andre Rocha, Allison Christians Tax Sovereignty in the BEPS Era (Hardcover)
Sergio Andre Rocha, Allison Christians
R4,226 Discovery Miles 42 260 Ships in 18 - 22 working days
Tax Cooperation in an Unjust World (Hardcover): Allison Christians, Laurens Van Apeldoorn Tax Cooperation in an Unjust World (Hardcover)
Allison Christians, Laurens Van Apeldoorn
R3,078 Discovery Miles 30 780 Ships in 10 - 15 working days

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

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