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.

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Abstract

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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ID Code: 69029
Item Type: Journal Article
Refereed: Yes
Keywords: Base Erosion, Profit Shifting, Sovereignty
ISSN: 1322-4417
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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