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More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime

41 Pages Posted: 10 Dec 2009  

Steven Dean

Brooklyn Law School

Date Written: December 8, 2009

Abstract

Efforts to foster improved international tax cooperation have become preoccupied with tax harmonization. Deharmonization offers the possibility of harmony without uniformity. By exploring two examples of tax deharmonization in practice and considering the origins and limitations of tax harmonization, this Article brings the traditional emphasis on harmonization into question. It then makes the case that deharmonization - cooperation without uniformity - could provide a viable alternative. Achieving tax deharmonizations potential would require revisiting some of the most basic elements of our current international tax regime, particularly the benefits principle.

Keywords: tax, international, tax havens, tax cooperation, harmonization, tax treaties

Suggested Citation

Dean, Steven, More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime (December 8, 2009). Tulane Law Review, Vol. 84, p. 125, 2009. Available at SSRN: https://ssrn.com/abstract=1520696

Steven Dean (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States

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