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Cham : Springer International Publishing AG, 2021

1 online resource (228 pages)

ISBN 9783030648572 (electronic bk.)

ISBN 9783030648565

United Nations University Series on Regionalism Ser. ; v.19

Print version: Mosquera Valderrama, Irma Johanna Taxation, International Cooperation and the 2030 Sustainable Development Agenda Cham : Springer International Publishing AG,c2021 ISBN 9783030648565

Taxation, International Cooperation and the 2030 Sustainable Development Agenda -- Preface -- Taxation, International Cooperation and the 2030 Sustainable Development Agenda -- Co-editors: Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips -- Introduction -- Contents -- Part I: Global Tax Governance and Developing Countries -- Chapter 1: Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in T... -- 1.1 Introduction -- 1.2 The Different Faces of Power in Global Tax Governance -- 1.3 The Profit Split Method and the OECD Standard-Setting Process -- 1.4 The Cake -- 1.5 The Slicing of the Cake -- 1.6 Capturing the Slice and Eating It -- 1.7 Conclusions -- References -- Chapter 2: The Promise of Non-arms Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea o... -- 2.1 Introduction -- 2.2 An Evaluation of the Varying Models -- 2.2.1 The Arms Length Principle -- 2.2.2 Unitary Taxation -- 2.2.2.1 Feasibility in an African Developing Country Context -- 2.2.3 Destination-Based Cash Flow Tax -- 2.2.3.1 Sales-Only Formulary Apportionment -- 2.2.3.2 Destination-Based VAT Adjusted for Wages -- 2.2.3.3 Feasibility in an African Developing Country Context -- 2.3 Conclusion -- References -- Treaties -- Legislation -- Articles -- Books and Chapters -- Organization Documentation -- Reports and Studies -- Chapter 3: The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean) -- 3.1 Introduction -- 3.2 Strategic Aspects: Why Implement BEPS? -- 3.3 Tactical Aspects: How to Implement BEPS? -- 3.3.1 The Minimum Standards -- 3.4 Operational Aspects: What Is Happening with BEPS? -- 3.4.1 Findings from the CIAT BEPS Monitoring Initiative -- 3.5 Opportunities to Improve BEPS Suitability in Developing Countries -- References.

Part II: External Assistance for Tax Capacity Building -- Chapter 4: Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries? -- 4.1 Introduction -- 4.1.1 Background -- 4.1.2 What Is Policy Coherence for Sustainable Development (PCSD)? -- 4.1.3 Why Is PCSD so Important in the Area of International Tax Matters? -- 4.1.4 Rational and Structure of the Chapter -- 4.2 Donors Tax Treaty Policy Toward Developing Countries -- 4.2.1 Background -- 4.2.2 Domestic Measures of Donor Countries -- 4.2.2.1 Create a Policy for Tax Treaties with Developing Countries -- 4.3 Transparency -- 4.3.1 Background -- 4.3.2 Domestic Measures of Donor Countries -- 4.3.2.1 Review the Domestic Transparency Framework -- 4.3.2.2 Disclosing Aggregate Data -- 4.4 International Cooperation/Administrative Assistance -- 4.4.1 Background -- 4.4.2 Domestic Measures of Donor Countries -- 4.4.2.1 Specific Working Agreements Between Tax Administrations Including Joint Tax Audits and Safe Harbors -- 4.4.2.2 Bilateral Advanced Pricing Agreements (APAs) -- 4.5 Concluding Words -- References -- G20 Sources -- OECD Sources -- UN Sources -- Other Sources from International Organizations -- Journals and Other Articles -- Chapter 5: Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building -- 5.1 Introduction -- 5.2 What Is an MTRS? -- 5.3 The Added Value of MTRS in the Multilateral Tax Capacity Building Framework -- 5.3.1 A Crowded Global Governance Field -- 5.3.2 Coordination Mechanisms -- 5.3.3 The Need for Country-Level Coordination -- 5.4 The Pitfalls and Deficiencies of the MTRS -- 5.4.1 Issue 1: Developing Countries Are Supposed to Do What Rich Countries Cannot -- 5.4.2 Issue 2: The Internationally Agreed MTRS Constrains Future Governments.

5.4.3 Issue 3: PCT Institutions Still Need to Prove that They Are Good at ``Country Ownership -- 5.4.4 Issue 4: Does MTRS Help to Bridge G20/OECD-Led International Tax Standards and Developing Country Needs? -- 5.4.5 Issue 5: Potential Conflict of Interest Between Donor and Partner Countries Tax Agendas -- 5.4.6 Issue 6: Compatibility of the MTRS with the SDGs and Sustainable Development -- 5.5 Conclusion: How to Move Forward with the Concept of Medium-Term Revenue Strategies? -- References -- Part III: Tax Incentives and Attracting Sustainable Investment -- Chapter 6: Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Age... -- 6.1 Introduction -- 6.2 A Theoretical and Conceptual Approach to Tax Incentives -- 6.3 International Aspirations for Tax Incentives Based on the OECDs BEPS Project and the 2030 Sustainable Development Agenda -- 6.3.1 BEPS Action 5 and What It Means for Tax Incentives -- 6.3.2 The 2030 Sustainable Development Agenda and What It Means for Tax Incentives in Latin America -- 6.4 Current Panorama of Tax Incentives in Latin America, in General, and in the Countries of the Pacific Alliance, in Particul... -- 6.5 Conclusions and Final Recommendations on Fiscal Public Policy for the Pacific Alliance Countries -- References -- Chapter 7: Tax Incentives in Developing Countries: A Case Study-Singapore and Philippines -- 7.1 Introduction -- 7.2 Framework to Evaluate Tax Incentives -- 7.2.1 Literature -- 7.2.2 International Organisations -- 7.2.2.1 2015 Toolkit on Tax Incentives for Low-Income Countries -- 7.2.2.2 2018 UN-CIAT Design and Assessment of Tax Incentives in Developing Countries -- 7.2.2.3 2018 Asian Development Bank (ADB) Tax and Development: Challenges in Asia and the Pacific.

7.2.2.4 2018 United Nations ESCAP Report on Tax Policy for Sustainable Development in Asia and the Pacific -- 7.2.2.5 2020 World Bank Evaluating the Costs and Benefits of Corporate Tax Incentives -- 7.2.3 Proposed Evaluative Framework for Tax Incentives in Light of the SDGs -- 7.3 Case Study: Singapore and the Philippines -- 7.3.1 Type of Incentives Offered -- 7.3.1.1 Singapore -- 7.3.1.2 Philippines -- 7.3.2 Cost-Based Incentives vs. Profit-Based Incentives -- 7.3.2.1 Singapore -- 7.3.2.2 Philippines -- 7.3.3 Targeted Incentives -- 7.3.3.1 Singapore -- 7.3.3.2 Philippines -- 7.3.4 Granting of Tax Incentives: Transparency -- 7.3.4.1 Singapore -- 7.3.4.2 Philippines -- 7.3.5 Role of the Ministry of Finance -- 7.3.5.1 Singapore -- 7.3.5.2 Philippines -- 7.3.6 Assessing the Cost of the Incentive (Revenue Foregone) -- 7.3.6.1 Singapore -- 7.3.6.2 Philippines -- 7.3.7 Regional Cooperation -- 7.3.7.1 Singapore -- 7.3.7.2 Philippines -- 7.3.8 BEPS Action 5 Review -- 7.3.8.1 Singapore -- 7.3.8.2 Philippines -- 7.4 Comparison and Framework for Assessment of Tax Incentives -- 7.4.1 Comparative Analysis Tax Incentives in Singapore and the Philippines -- 7.4.2 Evaluative Framework for Tax Incentives in Light of the SDGs -- 7.5 Conclusions and Recommendations -- References -- Chapter 8: Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements -- 8.1 Introduction -- 8.2 When Foreign Investment Meets Tax -- 8.2.1 The Broad Notion of Investment in IIAs -- 8.2.2 The Diversity of Tax Exceptions in IIAs -- 8.2.3 Interpretation by Investment Tribunals -- 8.2.4 The Multitude of Tax Disputes Before Investment Tribunals -- 8.2.4.1 Tax Treaty Dispute Resolution Mechanisms -- 8.2.5 Other Endogenous Factors -- 8.3 The Judicial Review of Tax Regulations by Investment Tribunals -- 8.3.1 Tax Disputes Not Won by the Investor.

8.3.2 Tax Disputes Lost by the Host States -- 8.4 Tax as the Last Barrier to Investment -- 8.4.1 National Tax Barriers to Investment Flows -- 8.4.2 The New Horizon: Promoting Cooperation Between Tax Authorities -- 8.5 Conclusion -- References -- Cases -- Part IV: Harmful and Helpful Tax Practices for Sustainable Development -- Chapter 9: Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa -- 9.1 Tax Expenditure and Tax Expenditure Reporting -- 9.2 The Fiscal Cost and (in)Effectiveness of Tax Expenditures -- 9.3 Tax Expenditure Reporting -- 9.4 Tax Expenditure Reporting in Africa -- 9.4.1 African Countries Without Publicly Available TE Reports -- 9.4.2 African Countries with Publicly Available TE Reports -- 9.4.3 What the Current Reports Reveal About TE in Africa -- 9.5 Conclusion -- References -- Chapter 10: Negative Spillovers in International Corporate Taxation and the European Union -- 10.1 Introduction -- 10.2 LACIT -- 10.3 Loopholes and Gaps -- 10.3.1 Foreign Investment Income Treatment -- 10.3.2 Loss Utilisation -- 10.3.3 Capital Gains Taxation -- 10.3.4 Sectoral Exemptions -- 10.3.5 Tax Holidays and Economic Zones -- 10.3.6 Patent Boxes -- 10.3.7 Fictional Interest Deduction -- 10.4 Conclusions and Recommendations -- References -- Chapter 11: Conclusion -- 11.1 The Importance of Data -- 11.2 The Importance of Transparency -- 11.3 The Importance of Home-Grown Policies -- 11.4 The Importance of Eradicating Double Standards -- 11.5 The Importance of Inclusiveness -- 11.6 To Conclude -- References.

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Part I Global Tax Governance and Developing Countries // 1 Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance... 3 // Cassandra Vet, Danny Cassimon, and Anne Van de Vijver // 2 The Promise of Non-arm’s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of Which Developing Countries Are in Search?... 29 // Afton Titus // 3 The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)... 47 // Isaác Gonzalo Arias Esteban and Anarella Calderoni // Part II External Assistance for Tax Capacity Building // 4 Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries?... 63 // Sathi Meyer-Nandi // 5 Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building... 77 // Wouter Lips and Dries Lesage // Part III Tax Incentives and Attracting Sustainable Investment // 6 Tax Incentives in Pacific Alliance Countries, the BEPS Project // (Action 5), and the 2030 Sustainable Development Agenda... 95 // Eleonora Lozano Rodriguez // xiii // xiv Contents // 7 Tax Incentives in Developing Countries: A Case Study-Singapore and Philippines... 119 // Irma Mosquera Valderrama and Mirka Balharová // 8 Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements... 149 // Julien Chaisse and Jamieson Kirkwood // Part IV Harmful and Helpful Tax Practices for Sustainable Development // 9 Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa... 173 // Agustin Redonda, Christian von Haldenwang, and Flurim Aliu // 10 Negative Spillovers in International Corporate Taxation and the European Union... 195 // Leyla Ates, Moran Harari, and Markus Meinzer // 11 Conclusion... 219 // Wouter Lips

(Au-PeEL)EBL6531807

(MiAaPQ)EBC6531807

(OCoLC)1244535482