Abstract
Chapter 4 deals with tax policy in the OECD. Although the OECD has worked on many problems related to national fiscal systems, its achievements in sorting out international corporate tax practices are most well known. The model international corporate tax treaty, derived from US precedents and developed in the interwar period, has been continually refined to deal with difficult issues such as transfer pricing and electronic commerce. But corporate tax avoidance, particularly by US firms, has propelled a possible new approach - formula apportionment - that could test the OECD's capacity to find common ground for its members and other important states. Moreover, the OECD's recent confrontation with the tax havens suggests an ambivalent posture towards non-members, even as some of them play an ever-larger role in OECD deliberations. The chapter argues that the OECD now practices a kind of global governance in the taxation area, but its legitimacy and competence will be greatly.
| Original language | English (US) |
|---|---|
| Title of host publication | Mechanisms of OECD Governance |
| Subtitle of host publication | International Incentives for National Policy-Making? |
| Publisher | Oxford University Press |
| ISBN (Electronic) | 9780191594601 |
| ISBN (Print) | 9780199591145 |
| DOIs | |
| State | Published - Sep 9 2010 |
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Keywords
- Corporate tax treaty
- Fiscal systems
- Formula apportionment
- Tax havens
- Tax policy
Cite this
Tax Policy in the OECD : Soft Governance Gets Harder. / Kudrle, Robert T.
Mechanisms of OECD Governance: International Incentives for National Policy-Making?. Oxford University Press, 2010.Research output: Chapter in Book/Report/Conference proceeding › Chapter
}
TY - CHAP
T1 - Tax Policy in the OECD
T2 - Soft Governance Gets Harder
AU - Kudrle, Robert T
PY - 2010/9/9
Y1 - 2010/9/9
N2 - Chapter 4 deals with tax policy in the OECD. Although the OECD has worked on many problems related to national fiscal systems, its achievements in sorting out international corporate tax practices are most well known. The model international corporate tax treaty, derived from US precedents and developed in the interwar period, has been continually refined to deal with difficult issues such as transfer pricing and electronic commerce. But corporate tax avoidance, particularly by US firms, has propelled a possible new approach - formula apportionment - that could test the OECD's capacity to find common ground for its members and other important states. Moreover, the OECD's recent confrontation with the tax havens suggests an ambivalent posture towards non-members, even as some of them play an ever-larger role in OECD deliberations. The chapter argues that the OECD now practices a kind of global governance in the taxation area, but its legitimacy and competence will be greatly.
AB - Chapter 4 deals with tax policy in the OECD. Although the OECD has worked on many problems related to national fiscal systems, its achievements in sorting out international corporate tax practices are most well known. The model international corporate tax treaty, derived from US precedents and developed in the interwar period, has been continually refined to deal with difficult issues such as transfer pricing and electronic commerce. But corporate tax avoidance, particularly by US firms, has propelled a possible new approach - formula apportionment - that could test the OECD's capacity to find common ground for its members and other important states. Moreover, the OECD's recent confrontation with the tax havens suggests an ambivalent posture towards non-members, even as some of them play an ever-larger role in OECD deliberations. The chapter argues that the OECD now practices a kind of global governance in the taxation area, but its legitimacy and competence will be greatly.
KW - Corporate tax treaty
KW - Fiscal systems
KW - Formula apportionment
KW - Tax havens
KW - Tax policy
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UR - http://www.scopus.com/inward/citedby.url?scp=84881690196&partnerID=8YFLogxK
U2 - 10.1093/acprof:oso/9780199591145.003.0004
DO - 10.1093/acprof:oso/9780199591145.003.0004
M3 - Chapter
SN - 9780199591145
BT - Mechanisms of OECD Governance
PB - Oxford University Press
ER -