A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing
Sadiq, Kerrie (2013) A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing. New Zealand Journal of Taxation Law and Policy, 19(4), pp. 343-363.
The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether or engage in both collaboration and co ordination with other nations and supranational bodies alike or maintain a unilateral stance in relation to its tax policy. This article considers a modern conceptualisation of sovereignty to argue that a move towards a more unified approach to addressing international base erosion and profit sharing may be the ultimate exercise of national fiscal sovereignty.
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|Item Type:||Journal Article|
|Keywords:||Base Erosion, Profit Shifting, Sovereignty|
|Subjects:||Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2013 Thomson Reuters|
|Deposited On:||23 Mar 2014 23:28|
|Last Modified:||28 Mar 2014 01:49|
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