A tax avoidance battle? OECD’s path to global minimum tax and competition law developments
Vigna, Luisa (A.A. 2023/2024) A tax avoidance battle? OECD’s path to global minimum tax and competition law developments. Tesi di Laurea in Economia politica, Luiss Guido Carli, relatore Davide Quaglione, pp. 218. [Single Cycle Master's Degree Thesis]
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Abstract/Index
Tax planning and tax avoidance. Tax evasion, tax avoidance and economic models. A current tax avoiding strategy: profit shifting. Capitalizing on tax residence definition: Ireland and Google case. Tax planning strategies. Current challenges of digital markets. Fiscal chess: maneuvering away from harmful tax competition. European taxation: a Harlequin-styled fiscal attire. The OECD history. 1998 report. The ineffectiveness of OECD initiatives: early empirical findings. US position about 1998 report. The 2000 report “towards global tax cooperation-progress in identifying and eliminating harmful tax practices”. The OECD’s project on harmful tax practices: the 2001 and other progress reports. The BEPS project. Comprehensive reflection on the BEPS project. OECD initiatives setbacks: unravelling the reasons behind ineffectiveness. GMT: putting an end to a downward spiral? The insufficiency of legislation on controlled foreign corporations (CFCs). Global minimum tax: but how truly global is it? Implementation difficulties: meeting the challenge? Additional issues about GMT. Tax incentives: opportunities and collapse. Estimates assessment. In search of losers and winners. Tax challenging and competition. Between European integration and state sovereignty: the role of state aid. The uncompetitive side of tax avoidance.
References
Bibliografia e sitografia: pp. 199-208.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01) |
| Chair: | Economia politica |
| Thesis Supervisor: | Quaglione, Davide |
| Thesis Co-Supervisor: | Spallone, Marco |
| Academic Year: | 2023/2024 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 03 Dec 2024 14:51 |
| Last Modified: | 03 Dec 2024 14:51 |
| URI: | https://tesi.luiss.it/id/eprint/40496 |
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