Date: 2019
Type: Article
International tax policy trends in 2018
Tax notes international, 2019, Vol. 93, No. 2, pp. 197-204
FALCÃO, Tatiana, International tax policy trends in 2018, Tax notes international, 2019, Vol. 93, No. 2, pp. 197-204
- https://hdl.handle.net/1814/60935
Retrieved from Cadmus, EUI Research Repository
If I had to enumerate the items that are dominating the international tax agenda, I would, of course, start with the taxation of the digital economy followed closely by the automation of tax assessment systems and the digitalization of
processes. Next, there is the emphasis of transparency, and its relationship with corrupt practices and illicit financial flows. Transfer pricing is something of a supporting cast member— an important secondary issue in other debates, including policies on digital transactions and the transparency of cross-border relations. Another issue that is gaining traction amid automation and an increase in unilateral action by single states is environmental taxation — in particular, carbon taxation — which could potentially address harmful emissions while also helping countries fund efforts in accordance with the U.N.’s 2030 Agenda for Sustainable Development.
Additional information:
Reprinted from Tax notes international, January 14, 2019.; 2019 Tax Analysts. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party content.
Cadmus permanent link: https://hdl.handle.net/1814/60935
ISSN: 1048-3306
External link: https://www.taxnotes.com/tax-notes-international
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