United Nations University Series on Regionalism
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Taxation, International Cooperation and the 2030 Sustainable Development Agenda

Editors: Mosquera, Irma, Lesage, Dries, Lips, Wouter (Eds.)

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  • Provides interdisciplinary contributions on tax law, international political economy, global governance and international relations
  • Addresses the link between international taxation and the 2030 Sustainable Development Agenda
  • Includes contributions by experts from international organizations, think tanks, and the academia
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  • ISBN 978-3-030-64857-2
  • This book is an open access book, you can download it for free on link.springer.com
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About this book

This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.    

About the authors

Irma Johanna Mosquera Valderrama (PhD,  University  of  Groningen)  is  Associate Professor  at  the  Faculty  of  Law  of  the  University  of  Leiden,  the  Netherlands.  Her areas  of expertise  are  international  tax  law  and  comparative  tax  law  in  developed  and  developing countries.  She has published  several  articles  in  peer-reviewed  and  non-peer-reviewed journals. She is the principal investigator of the ERC Funded Project GLOBTAXGOV.

Dries Lesage is Associate Professor at Ghent University, Belgium and Director of the Ghent Institute of International Studies. His research interests: globalization, global governance architecture, multipolarity and global governance, international tax policies. 

Dr. Wouter Lips is a post-doctoral assistant at Ghent University focusing on the international political economy of taxation and global tax governance. His work has been published in New Political Economy, Journal of European Integration and Globalizations.



Table of contents (11 chapters)

Table of contents (11 chapters)
  • Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance

    Pages 3-27

    Vet, Cassandra (et al.)

  • 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?

    Pages 29-46

    Titus, Afton

  • The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)

    Pages 47-59

    Arias Esteban, Isaác Gonzalo (et al.)

  • Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries?

    Pages 63-76

    Meyer-Nandi, Sathi

  • Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building

    Pages 77-92

    Lips, Wouter (et al.)

Buy this book

eBook  
  • ISBN 978-3-030-64857-2
  • This book is an open access book, you can download it for free on link.springer.com
Hardcover 51,99 €
price for Spain (gross)
  • ISBN 978-3-030-64856-5
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions
  • Usually ready to be dispatched within 3 to 5 business days, if in stock
  • The final prices may differ from the prices shown due to specifics of VAT rules
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Bibliographic Information

Bibliographic Information
Book Title
Taxation, International Cooperation and the 2030 Sustainable Development Agenda
Editors
  • Irma Mosquera
  • Dries Lesage
  • Wouter Lips
Series Title
United Nations University Series on Regionalism
Series Volume
19
Copyright
2021
Publisher
Springer International Publishing
Copyright Holder
The Editor(s) (if applicable) and The Author(s)
eBook ISBN
978-3-030-64857-2
DOI
10.1007/978-3-030-64857-2
Hardcover ISBN
978-3-030-64856-5
Series ISSN
2214-9848
Edition Number
1
Number of Pages
XIV, 225
Number of Illustrations
19 b/w illustrations
Topics