Papers by Eduardo Baistrocchi
Cambridge University Press eBooks, Aug 1, 2017
DescriptionContentsResourcesCoursesAbout the Authors This two-volume set offers an in-depth analy... more DescriptionContentsResourcesCoursesAbout the Authors This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime. Provides law-in-context analysis of the international tax regime, with contributions from authors working in numerous jurisdictions Features country-by-country and topic-by-topic analyses of leading tax treaty disputes Includes a comprehensive dataset of over 1,500 leading tax treaty disputes as supplementary materia
ENSAYOS 1989 LYE 53 OÜÜO EDITORIAL Asma». DE ALFREDO Y RICARDO DEPALMA BUENOS AIRES 1989 publicac... more ENSAYOS 1989 LYE 53 OÜÜO EDITORIAL Asma». DE ALFREDO Y RICARDO DEPALMA BUENOS AIRES 1989 publicación es tribuna libre de expresión de las ideas fijar-opiniones de juristas y estudiantes. El Consejo Directivo ' no se solidariza con las expresiones vertidas por los autores en los articulos.
Moncayo von Hase Colaboradora en el exterior: Silvina Bacigalupo (España) FACULTAD DE "DEREC... more Moncayo von Hase Colaboradora en el exterior: Silvina Bacigalupo (España) FACULTAD DE "DERECHO Y CIENCIAS SOCIALES DEPARTAMENTO DE PUBLICACIONES UNIVERSIDAD DE BUENOS AIRES ARGENTINA LECCIONES Y ENSAYOS 1991 LYE 55 OÜÜD EDITORIAL ASTREA DE ALFREDO Y RICARDO DEPALMA BUENOS AIRES 1 9 9 l Esta publicación es tribuna libre de expresión de las ideas y opiniones de juristas y estudiantes. El Consejo Directivo no se solidariza con las expresiones vertidas por los autores en los artículos.
LSN: International & Comparative (Topic), 2017
This chapter offers the first global taxonomy of treaty dispute patterns emerging in the almost f... more This chapter offers the first global taxonomy of treaty dispute patterns emerging in the almost first 100 years of the international tax regime (ITR). The time and space dimensions of the taxonomy are as follows. The time dimension covers the era which ran from 1923 — when four economists produced the League of Nations’ Report on Double Taxation proposing a legal technology that is now encapsulated in the OECD Model Tax Convention on Income and on Capital (OECD MTC) — until 2015, when the G20 and the OECD published the Base Erosion and Profit Shifting 2015 Final Reports, which ‘represents the first substantial renovation of the international tax standards in almost a century’ (pre-BEPS Reports Era). The space dimension covers the G20 countries together with seven non-G20 countries: Cyprus, Hong Kong, Ireland, the Netherlands, Singapore, Switzerland and Uganda (the G20 and beyond).
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and... more This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach, the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
The way in which the countries studied here solve tax treaty disputes is normally related to exog... more The way in which the countries studied here solve tax treaty disputes is normally related to exogenous elements. Local endowment of natural resources is a neat example. This can be seen as a continuum. On one end, countries with large endowments of natural resources, such as Argentina, Brazil and Russia, are normally keen on resolving tax treaty disputes by means of litigation. On the other end of the continuum, countries without this endowment, like Japan and the UK, normally prefer negotiations as the standard method to solve tax treaty disputes. This pattern seems to be grounded on the relative mobility of the relevant tax base. Less mobility makes tax treaty litigation more likely (and vice versa).
The evolution of the Argentine international tax system illustrates the impact of globalization o... more The evolution of the Argentine international tax system illustrates the impact of globalization on tax convergence in the first nearly hundred years of corporate income taxation in this G20 country. A representative example is the gradual convergence with international standards in the area of transfer pricing (TP). Indeed, the Argentine domestic legal framework has evolved to achieve greater consistency, first with the League of Nations 1933 Carroll Report and then with the 1995 version of the OECD guidelines. This convergence was reinforced by the implementation of the arm’s length standard (ALP) in the Argentine tax treaty network in 1966. The ALP later permeated Argentine domestic law as of 1998, when the foreign direct investment (FDI) flow, as a percentage of GDP, was at its highest since the 1911–1915 period. In this convergence, the OECD guidelines are increasingly playing a crucial role, as Congress and the courts have gradually been transplanting them into domestic law sin...
There is a growing interest regarding the development of environmental assessment instruments for... more There is a growing interest regarding the development of environmental assessment instruments for application in urban transportation planning. Nevertheless, a great number of studies show that present instruments have a very low effectiveness when confronted with the complexity of the environmental consequences of urban transportation in its interaction with land use factors. Furthermore, the majority of environmental instruments are rather oriented towards monitoring plans than towards supporting decision-making. To address these problems, this paper presents a strategy for proactive environmental instruments design ('PEID strategy') as a method for developing environmental assessment instruments for supporting decision-making in urban transportation planning. Accordingly to this strategy, environmental instruments must fulfil four key criteria: be performance-based, reference values-based, integration-oriented and decision-oriented. To illustrate and assess the worth of this strategy, an environmental assessment instrument has been developed following these criteria and applied to evaluate alternative plans for a transit corridor in the city of Granada, Spain. The paper describes this application and reflects on the advantages and disadvantages of the strategy as well as on issues for futures research.
SSRN Electronic Journal
The global economy’s center of gravity is shifting. For the first time since the 19th century, em... more The global economy’s center of gravity is shifting. For the first time since the 19th century, emerging and developing countries have been contributing over 50% of the global GDP since the onset of the 21st century. If soft power mirrors but lags behind economic power, then the source for global and political influence will be shifting gradually east, particularly from the U.S. to China. This paper offers the first historical analysis of the impact of global power shifts and innovation at the technological and financial regulatory fronts on the evolution of the international tax regime (ITR) since its emergence in the early 20th century. It shows that the ITR has been evolving along a spiral trajectory correlated to two global power shifts: first, a power shift from the U.K. to the U.S. in the 1930s and then, an emerging power shift from the U.S. to China beginning in the early 21st century. The ITR evolutionary pat-tern has similarities with other global legal systems, including the Gold Standard (1880-1914), Bretton Woods (1945-1971) and the World Trade Organization (1948-2017). This paper identifies normative implications of the ITR spiral evolution in new problem areas, such as the taxation of global digital commerce. The theoretical framework rests on the dynamics of hegemonic orders and the rule-standard spectrum.
A Global Analysis of Tax Treaty Disputes
This document is the author's submitted version of the book section. There may be differences bet... more This document is the author's submitted version of the book section. There may be differences between this version and the published version. You are advised to consult the publisher's version if you wish to cite from it. Tax Treaty Disputes: A Global Quantitative Analysis eduard o baistro cchi and martin hearson 1 Introduction This chapter offers the first global quantitative analysis of tax treaty disputes emerging in the first almost 100 years of the international tax regime (ITR). 1 The time and space dimensions of the analysis are as follows. The time dimension covers the era that ran from 1923when four economists produced the League of Nations' Report on Double Taxation, 2 proposing a legal technology that is now encapsulated in the OECD Model Tax Convention on Income and on Capital (OECD MTC)until 2015, when the G20 and the OECD published the Base Erosion and Profit Shifting 2015 Final Reports (BEPS Reports), which 'represents the first substantial renovation of the international tax standards in almost a century' (pre-BEPS Reports Era). 3 The space dimension of this analysis covers the G20 countries. This chapter explores variations in the number, nature and outcome of leading tax treaty disputes along three axes: (1) across time, (2) between G20 countries and (3) among the different clauses of the OECD MTC. Using a new dataset of 1,610 leading tax treaty disputes in G20 countries compiled by working with the chapter authors of this book, this chapter sheds light on some of these trends for the first time. 1 Literature on the ITR is broad and deep. Some excellent surveys on the ITR are listed in Volume 1, Chapter 1, 'Introduction', fn. 5.
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Papers by Eduardo Baistrocchi