لزوم همکاری دولت ها در زمینه مالیات بین المللی

نوع مقاله: علمی پژوهشی

نویسندگان

1 دانشیار دانشکده حقوق دانشگاه شهید بهشتی

2 دانشجوی دکتری حقوق بین‌الملل دانشگاه شهید بهشتی

چکیده

با پیشرفت فناوری‌های متعدد‌ در عرصه تجارت بین‌الملل و فعالیت‌های اقتصادی، تحولات شگرفی پدید آمده است. مفاهیم سنتی حقوق مالیاتی مانند اصل منفعت و توانایی پرداخت و نیز مفاهیم سنتی اقتصادی مانند بی‌طرفی نسبت به صدور یا ورود سرمایه، پاسخگوی تحولات امروزی نیست. به‌ناچار نظام مالیات بین‌المللی می‌بایست خود را با تحولات تجاری وفق دهد. در این راستا دو رویکرد مدنظر علمای حقوق مالیات بین‌المللی است: رویکرد اول، استفاده از نظام واحد مالیاتی برای تمامی کشورها است ولی رویکرد دوم، با غیرعملی‌دانستن رویکرد اول، همکاری بین کشورها را در حال حاضر، چاره‌ کار می‌داند.
 

کلیدواژه‌ها


عنوان مقاله [English]

Necessity of Cooperation in International Taxation

نویسندگان [English]

  • Mohammad Jafar Ghanbari Jahromi 1
  • Saeid Abbasi 2
چکیده [English]

Modern technologies brought about unbelievable evolution in international trade and business. Old legal principles including Benefit and Ability to pay and old concepts like Capital Import Neutrality (CIN) and Capital Export Neutrality (CON) are not anymore enough to answer the new problems arising from this evolution. International business taxation shall keep pace with this evolution. There are two approaches in this regard: an international taxation system or international tax cooperation. The first approach seems impractical. Hence, the second approach is the solution of the present problem of international business taxation.
 

کلیدواژه‌ها [English]

  • International Taxation
  • tax system
  • International Cooperation
  • Old Principles and Concepts

الف) فارسی

  • توکل، محمد؛ فرهنگ توصیفی اصطلاحات بین‌المللی مالیاتی، چاپ دوم، انتشارات دانشکده علوم اقتصادی، 1390.

 

ب) انگلیسی

Books

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  • Auerbach, Alan J., Hines, James R., and Slemrod, Joel. (eds.), Taxing Corporate Income in the 21stCentury, Cambridge University Press, 2007.
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  • Jacob A. Frenkel, Assaf Razin, and Efraim Sadka, International Taxation in an Integrated World, Cambridge, Mass, MIT Press, 1991.
  • Razin, Assaf, and Sadka, Efraim (eds.), The Economicsof Globalization, Cambridge University Press, 1999.
  • Tanzi, Vito, Taxation in an Integrating World, Washington, D.C., The Brookings Institution, 1995.

 

Articles

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  • Musgrave, Peggy B., “United States Taxation of Foreign Income, Issues and Arguments”, Law School Journal of Harvard University, Cambridge MA, 1969.
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  • Rixen, Thomas, “The Political Economy of International Tax Governance”, Palgrave/Macmillan, 2008.
  • Rosenbloom, H., David, “Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, Related Party Debt”, Sydney Law Review, No. 2, 2004.
  • Rosenbloom, H. David, “The David R. Tillinghast Lecture: International Tax Arbitrage and the International Tax System”, Tax Law Review, No. 53, 2000.
  • Slemrod, Joel, “Tax Havens, Tax Bargains and Tax Addresses: The Effect of Taxation on the Spatial Allocation of Capital”, in: Reforming Capital Income Taxation, edited by Horst Siebert, J.C.B. Mohr (P. Siebeck) Publication, 1990.
  • Schön, Wolfgang, “Group Taxation and the CCCTB (Common Consolidated Corporate Tax Base)”, Tax Notes International, No. 48, 2007.
  • Schön, Wolfgang, “International Tax Coordination for a Second Best World”, Part I, World Tax Journal, 2009.
  • Schön, Wolfgang. (ed.), “Tax Competition in Europe”,Amsterdam, IBFD Publication, 2003.
  • Shay, Stephen E., Fleming, J., Clifton and Peroni, Robert J., “What’s Source Got to Do with It?: Source Rules and U.S. International Taxation”, Tax Law Review, No. 56, 2002.
  • Sullivan, Martin A., “The Luck of the Irish? Profits and Taxes of U.S. Multinationals Abroad”, Tax Notes, May 20, 1996.
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