International Tax at the Crossroads: Institutional and Policy Reform in the Era of Digitalisation

International Tax at the Crossroads is a comprehensive book that assesses the key issues impacting the taxation of cross-border transactions and how the Inclusive Framework (IF) is responding to the ways in which highly digitalized businesses operate. It examines international tax reform, evaluates the IF's proposed multilateral tax reforms, and outlines alternative unilateral options and their legal consequences.

Format: Hardback
Length: 324 pages
Publication date: 19 December 2023
Publisher: Edward Elgar Publishing Ltd

In the wake of profound transformations reshaping international tax landscapes, this comprehensive book delves into the intricate issues impacting the taxation of cross-border transactions. Authored by Craig Elliffe, a renowned legal scholar, the book brings together a collective of esteemed legal academics to explore how the Inclusive Framework (IF) is adapting to the unique challenges posed by highly digitalized businesses. International Tax at the Crossroads takes a holistic approach, examining the broader aspects of international tax reform, evaluating the proposed multilateral tax reforms proposed by the IF, and outlining alternative unilateral options available. The chapters delve into critical questions such as the stability of proposed tax reforms, the appropriate stakeholders involved in formulating international tax policy, the influences shaping international tax policy, and the potential challenges and implications in the event of multilateral compromise failing.

This insightful volume serves as a vital resource for students, academics, and researchers actively engaged in the fields of domestic and international tax law, commercial law, and fiscal policy. It also holds immense value for advisors, administrators, practitioners, and officials working within the financial sector, providing them with valuable insights and practical applications.

By examining the complex interplay between international tax reforms, the IF's proposals, and unilateral options, International Tax at the Crossroads offers a comprehensive examination of the evolving tax landscape. It sheds light on the key drivers, challenges, and opportunities shaping the future of international taxation, empowering readers with a deeper understanding of the complex dynamics at play.

As the world continues to grapple with the ever-evolving nature of global business, this book serves as a timely and indispensable guide for professionals seeking to navigate the complex terrain of international tax. It provides valuable insights and practical recommendations to help organizations adapt to the changing tax landscape and optimize their tax strategies.

In conclusion, International Tax at the Crossroads is a groundbreaking work that offers a comprehensive and insightful examination of the key issues impacting the taxation of cross-border transactions. Authored by a distinguished panel of legal scholars, this book provides a valuable resource for students, academics, professionals, and policymakers alike. Its comprehensive approach, rigorous analysis, and practical insights make it an essential read for anyone seeking to stay abreast of the latest developments in international tax law.

Dimension: 234 x 156 (mm)
ISBN-13: 9781800889019