International Tax Law- Status Quo, Trends and Perspectives

16 Pages Posted: 24 Sep 2021 Last revised: 14 Oct 2021

Date Written: August 22, 2021

Abstract

This chapter will argue that developments in the past decade have significantly bolstered the International Tax Regime, so that it does a much better job in protecting PIT and CIT from erosion due to cross-border tax evasion and avoidance than it did before 2010. Specifically, the adoption of FATCA and the consequent development of Automatic Exchange of Information (AEI) and the Common Reporting Standard (CRS) have significantly protected PIT, while the OECD BEPS project has significantly improved CIT, especially if the current BEPS 2.0 effort is successfully concluded.

Keywords: international tax regime, BEPS

JEL Classification: H24

Suggested Citation

Avi-Yonah, Reuven S., International Tax Law- Status Quo, Trends and Perspectives (August 22, 2021). U of Michigan Law & Econ Research Paper No. 21-019, Available at SSRN: https://ssrn.com/abstract=3909479 or http://dx.doi.org/10.2139/ssrn.3909479

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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