A Constitutional Moment in Cross-Border Taxation
Journal on Financing for Development, Vol. 1, No. 3, (2021)
16 Pages Posted: 9 Aug 2021
Date Written: August 6, 2021
To show why the taxation of cross-border transactions has remained largely unaltered across a century of upheaval, this article reveals a steady hand in control. To explain how those complex rules have changed—and could change in more profound ways—it does the same. Demonstrating how cross-border taxation has been shaped by the preferences and the intellectual habits of the United States, it highlights an unexpected opportunity for marginalized states to seize control of its future.
Keywords: Tax havens, systemic racism, international tax, minimum tax, settler colonialism, gender
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