Ruth Mason

The Transformation of International Tax

PUBLISHER
American Journal of International Law
DATE
2020
 

Abstract

The recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax — changing its participants, agenda and institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes opened a rift over the resulting revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes from the perspectives of revenue, inclusivity, legitimacy and accountability, innovation, and durability.

Citation

Ruth Mason, The Transformation of International Tax, 114 American Journal of International Law 353-402 (2020).
 

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