Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

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dialnet-ar-18-ART00015155572022-03-04Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporaneaKöche, Rafaelinternational tax lawBEPSmultilateralismcooperationphilosophy of taxationGlobalisation, financialisation and digitalisation of the economy have had significant effects on sovereignty, territory, law and the State. Since the crisis of 2008, a new global financial and fiscal architecture has been put in place. In this text, this transition is philosophically analysed in the light of two major events: the end of the era of banking secrecy and the OECD/G20 Base Erosion and Profit Shifting (BEPS) project. These events show that international tax policy must be understood as both competition and cooperation, without the first of these dynamics being read as tax anarchy and the second as the creation of a global tax authority. In economic terms, States seek to defend their interests in the international arena through concurrence and competition between tax systems. However, as the protection of the State budget has now become a transnational interest, the preservation of the financial bases of States requires coordination and cooperation between them. In this context, international tax policy stands between tax war and peace.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8320442(Revista) ISSN 1826-8269Jura Gentium: Rivista di filosofia del diritto internazionale e della politica globale, ISSN 1826-8269, Vol. 18, Nº. 2, 2021 (Ejemplar dedicado a: SEZIONE MONOGRAFICA. In mare aperto. Pensare il diritto e la politica con Danilo Zolo), pags. 36-60itaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI

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Jura Gentium: Rivista di filosofia del diritto internazionale e della politica globale, ISSN 1826-8269, Vol. 18, Nº. 2, 2021 (Ejemplar dedicado a: SEZIONE MONOGRAFICA. In mare aperto. Pensare il diritto e la politica con Danilo Zolo), pags. 36-60

Italian

international tax law
BEPS
multilateralism
cooperation
philosophy of taxation

international tax law
BEPS
multilateralism
cooperation
philosophy of taxation
Köche, Rafael
Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

Globalisation, financialisation and digitalisation of the economy have had significant effects on sovereignty, territory, law and the State. Since the crisis of 2008, a new global financial and fiscal architecture has been put in place. In this text, this transition is philosophically analysed in the light of two major events: the end of the era of banking secrecy and the OECD/G20 Base Erosion and Profit Shifting (BEPS) project. These events show that international tax policy must be understood as both competition and cooperation, without the first of these dynamics being read as tax anarchy and the second as the creation of a global tax authority. In economic terms, States seek to defend their interests in the international arena through concurrence and competition between tax systems. However, as the protection of the State budget has now become a transnational interest, the preservation of the financial bases of States requires coordination and cooperation between them. In this context, international tax policy stands between tax war and peace.

Article

Köche, Rafael

Köche, Rafael

Köche, Rafael

Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

Guerra e Pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. Riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

guerra e pace fiscale: la politica fiscale internazionale tra concorrenza e cooperazione. riflessioni filosofiche sul quadro teorico della fiscalità internazionale contemporanea

2021

https://dialnet.unirioja.es/servlet/oaiart?codigo=8320442

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