More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime
Brooklyn Law School
December 8, 2009
Tulane Law Review, Vol. 84, p. 125, 2009
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.
Number of Pages in PDF File: 41
Keywords: tax, international, tax havens, tax cooperation, harmonization, tax treaties
Date posted: December 10, 2009