دورية أكاديمية
Brain drain and tax competition: Do we need another BEPS?
| العنوان: | Brain drain and tax competition: Do we need another BEPS? |
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| المؤلفون: | Milogolov Nikolai, Berberov Azamat |
| المصدر: | Anali Pravnog Fakulteta u Beogradu, Vol 67, Iss 4, Pp 200-237 (2019) |
| بيانات النشر: | University of Belgrade, Faculty of Law, Belgrade, Serbia, 2019. |
| سنة النشر: | 2019 |
| المجموعة: | LCC:Law |
| مصطلحات موضوعية: | beps, brain drain, tax competition, oecd model convention, tax residence, Law |
| الوصف: | In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high-skilled and mobile workforce. Therefore, a multilateral rethinking of the global tax architecture is proposed in order to conceptually address the problem properly and in a harmonized manner. We point out, based on the examples of Russia and Serbia, several problems of tax base erosion for mobile "talents", with a case study analysis of scenarios of "talent" migration involving sportspersons, researchers and IT specialists. Finally, we propose some ideas for global tax cooperation in order to mitigate the negative tax effects of brain drain based on adapting the existing recommendations of the BEPS Project for the cases of migrating individuals. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 0003-2565 2406-2693 |
| العلاقة: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904200M.pdfTest; https://doaj.org/toc/0003-2565Test; https://doaj.org/toc/2406-2693Test |
| DOI: | 10.5937/AnaliPFB1904200M |
| الوصول الحر: | https://doaj.org/article/301a52f834ae4e8a97955a924bf62dafTest |
| رقم الانضمام: | edsdoj.301a52f834ae4e8a97955a924bf62daf |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 00032565 24062693 |
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| DOI: | 10.5937/AnaliPFB1904200M |