Brain drain and tax competition: Do we need another BEPS?

التفاصيل البيبلوغرافية
العنوان:	Brain drain and tax competition: Do we need another BEPS?
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
سنة النشر:	2019
مصطلحات موضوعية:	beps, brain drain, tax competition, oecd model convention, tax residence, eco, manag
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 in journal/newspaper
اللغة:	English
تدمد:	0003-2565 2406-2693
العلاقة:	https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904200M.pdfTest; https://doaj.org/article/301a52f834ae4e8a97955a924bf62dafTest
DOI:	10.5937/AnaliPFB1904200M
الإتاحة:	https://doi.org/10.5937/AnaliPFB1904200MTest https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904200M.pdfTest https://doaj.org/article/301a52f834ae4e8a97955a924bf62dafTest
حقوق:	undefined
رقم الانضمام:	edsbas.A5039017
قاعدة البيانات:	BASE

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الوصف
تدمد:	00032565 24062693
DOI:	10.5937/AnaliPFB1904200M