Category: International

Tax affiliation of multinationals in view of the permanent establishment definition

Posted on | By Fabio Paggiola

International profit shifting allows multinationals to save immense amounts of taxes. However, there are many stakeholders involved in international tax competition. For instance, developing countries suffer from tax shifting strategies, while multinationals benefit by shifting profits to tax havens. In determining the taxes, the permanent establishment plays a key role. The OECD’s Base Erosion and Profit Shifting (BEPS) Action 7 is an approach to prevent the avoidance of permanent establishment status. In this podcast, I will do a holistic analysis of this topic.

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Automated Payment Transaction Tax (Micro Taxing)

Posted on | By Halvor Berg

A Micro Tax or an Automated Transaction Payment Tax is a radical change going from a larger and more complicated tax system to a system with a single comprehensive revenue neutral Automated tax, replacing the present system of personal and corporate income taxing. In this podcast, we aim to look at what it is, similar taxes that have already been introduced, political movements and the pros/cons of introducing this tax.

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The Tampon Tax

Posted on | By May Guan

The tampon tax has become an on-going discussing topic. Support to repeal this tax has increased in the last years, with activists arguing that menstrual hygiene products should be classified as tax-exempt necessities, alongside other items such as food, tap water and medicine. This issue pertains to gender equality, affordability and women’s health. While the large majority of the countries around the world still tax menstrual hygiene products as non-essential goods, some countries are starting to lift or reduce the tax. In 2004, Kenya became a trailblazer when it was the first country in the world to repeal the tampon tax. Listen to this podcast to learn more on the topic, by discovering both sides of the argument, and understanding the implications following an amendment of the tax.

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International corporate tax competition : transfer pricing

Posted on | By Pierre Beau

Pierre Beau 20-621-751 This podcast depicts why and how multinationals use the current international tax environment and competition between states to shift their profits from high tax to low tax countries. It especially focuses and explains the mechanisms of one instrument of profit shifting transfer pricing. Finally, it shows using how the international community successfully launched the BEPS Project in 2015 tackling transfer pricing issues with extracts of an interview of Pascal Saint-Amans, Director of […]

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Tax Talks: How COVID-19 Changed the Dynamics of Trade Tariffs Medical Equipment

Posted on | By Carla Reiss

COVID-19 has changed the dynamics of how our world functions today. Wearing masks has become the new “normal” and could be considered a mandatory accessory. However, how did states manage to make medical products available on a large scale? This podcasts discusses how COVID-19 has changed trade and tariffs of medical supplies and how this can have an impact on medical care.

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Trade Liberalization and VAT Reforms in Developing Countries

Posted on | By Alex Sieber

While being a primary source of income for many developing and transitional countries, trade taxes such as tariffs arguably discourage the welfare-enhancing activity that international trade has been shown to be. Therefore, developing countries had been recommended to reduce the barriers to trade and open up their economies. The value-added tax, VAT, was key in the attempt to recoup the revenues lost in developing countries. But to what extent has the VAT actually been successful in doing so? Judging from the experience of developing countries, what factors make a successful substitution of trade revenues through VAT more likely? And what elements can account for the failure of VAT tax reform in a country such as Bangladesh?

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Semi-Autonomous Revenue Authorities in Sub-Saharan Africa

Posted on | By Ryadsamy Selmani

“This is a tax world“, the weekly podcast to understand the complex world of taxation, the podcast for citizens who want to better understand how taxation structures our lives, but also what taxation looks like around the globe. For this episode we travel south of the Sahara, in Africa,  to discover a very special type of tax administration, the Semi-Autonomous Revenue Authorities (SARAs), welcoming our expert on tax issues in developing countries: Ryad Selmani ! […]

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EU’S INTENDED CARBON BORDER TAX

Posted on | By Fabricio Meier

Abstract The first episode of the Political Economy of Taxation Podcast deals with the EU’s intended Carbon Border Tax. A more detailed legal proposal is expected towards the end of the month. Thus, the aim is to give informative insights about the intended Carbon Border Tax to raise awareness just before the EU publicizes the proposal. The Carbon Border Tax intends to impose the same cost on imports that do not face carbon taxes outside […]

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