By Richard Eccleston

The monetary drawback that engulfed international markets in 2008 created an acute want for enhanced foreign monetary cooperation. regardless of the G20 s fashionable coordination position, the regulatory reaction to the predicament has diverse significantly throughout governance arenas. This e-book makes a speciality of foreign taxation and examines how the monetary concern brought on renewed makes an attempt to augment overseas tax transparency and confront tax havens. It highlights the complexity of overseas regime swap and the importance of nationwide and monetary pursuits, overseas corporations, household politics and the rising G20 leaders discussion board during this process.

This well timed ebook highlights the demanding situations in post-financial quandary international fiscal governance, info that might strongly attract students and graduate scholars within the fields of political technological know-how, overseas political economic climate, international governance, foreign taxation and legislation. Stakeholders within the foreign tax regime together with diplomats and tax directors, foreign agencies, NGO and company representatives also will locate lots of enriching details during this learn.

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It is in relation to this critical question that rationalist and constructivist scholars offer distinctive theories of endogenous regime dynamics. Liberal institutionalists identify three endogenous processes – social learning, establishing focal points and shaping expectations – that can enhance international cooperation and influence regime change. It has long been recognised that regimes that promote and sustain interaction among regime participants can foster information exchange and social learning (Haas 1983).

The central role of the corporation in contemporary capitalism is hardly surprising given the numerous advantages that they confer. As noted above, corporations feature a separate legal personality and are treated as discrete entities within international tax law. Moreover, corporations can raise external capital through debt, bonds or issuing equity, while also providing liability protection to investors. indd 30 23/11/2012 13:04 Governing international taxation: problems and challenges 31 firms in low-tax jurisdictions to ‘book’ profitable transactions is central to almost all international tax planning strategies.

O’Brien, Robert and Marc Williams (2010) Global Political Economy, 3rd edn, London: Palgrave Macmillan. OECD (1998) Harmful Tax Competition: An Emerging Global Issue, Paris: OECD. html (accessed October 2011). OECD (2011b) Global Forum on Transparency and Exchange of Information for Tax Purposes: Tax Transparency 2011: Report on Progress, Paris: OECD. Owens, Jeffrey (2005) ‘Abusive Tax Shelters: Weapons of Tax Destruction’, Tax Notes International, 5 December. Palan, Ronen (2003), The Offshore World: Sovereign Markets, Virtual Places, and Nomad Millionaires, Ithaca, NY: Cornell University Press.

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