Corporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for... Show moreCorporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for Economic Co-operation and Development (OECD) launched the OECD/G20 BEPS project. In light of these developments, research on the professional practice of corporate tax planning has become more relevant. In this book, the author investigates tax professionals’ reactions to changing societal expectations of corporate tax planning. Taking a qualitative approach, the responses of different types of tax professionals of the Dutch corporate tax field were examined. Particular attention was paid to the manner in which tax professionals understand corporate tax planning and the public discussion, to what degree societal norms influence the professional practice of corporate taxation, and to what degree tax professionals have altered their role perceptions in response to public concerns of corporate tax planning. Show less
This chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and... Show moreThis chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and problems arising when implementing these proposals. The chapter also provides some elements of analysis regarding the evolution from e-commerce to the digital economy, as well as addresses the concerns regarding the requirement of local presence that may constitute a barrier to trade and investment. The diversity of the proposals reveals that there is no clarity on the best way to deal with highly digitalised business, with the multilateral approaches facing similar scrutiny, especially by developing countries. Therefore, as in trade and investment, multilateral approaches will need to do more to gain legitimacy vis-à-vis developing countries. The chapter concludes with some recommendations regarding the steps that can be taken to address this topic by governments, as well as policymakers at the national, EU, and international levels. Show less
This chapter examines global tax governance. By assuming that the term global tax governance is used to impose outcomes on people, the question that should be asked would be, if this is true, and... Show moreThis chapter examines global tax governance. By assuming that the term global tax governance is used to impose outcomes on people, the question that should be asked would be, if this is true, and countries still follow these outcomes by the Organization for Economic Development and Co-operation (OECD), under what conditions can the model of global tax governance be feasible and legitimate for both developed and developing countries? The chapter begins by looking at the recent international tax standards, mainly exchange of information and BEPS as developed by the OECD with the political mandate of the G20. It then addresses the use of soft law vs. hard law to introduce international tax standards, before considering the role of developing countries in the BEPS Inclusive Framework and the peer review of the BEPS Minimum Standards. Finally, the chapter studies the validity of the outcome of these international tax standards and discusses the role of the actors in global tax governance. Show less
