Fairness in International Taxation

Introduction, Ira K Lindsay (University of Surrey, UK) and Benita Mathew (University of Surrey, UK)

Part I: Theories of Justice
1. Global Justice and International Taxation, Peter Dietsch (University of Victoria, Canada) and Thomas Rixen (Freie Universitaet Berlin, Germany)
2. Contract Theory as a Guide to Fairness in Tax Treaties, Bastiaan van Ganzen (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands) and Henk Vording (Leiden University, UK)
3. Justice as Mutual Advantage in International Taxation, Ira K Lindsay (University of Surrey, UK)

Part II: Reforming Business Taxation
4. The Shifting Economic Allegiance of Capital Gains, Amanda Parsons (University of Colorado, USA)
5. Destination-based Taxation, Incentive Compatibility and International Justice, Laurens van Apeldoorn (Leiden University, the Netherlands)

Part III: Procedures: Public Institutions and Public Companies
6. Globalisation, Taxation and the Essence of Europe, Natalia Pushkareva (University of Urbino, Italy)
7. Sustainability Reporting and Corporate Taxation, Vasiliki Koukoulioti (Queen Mary University of London, UK)

Part IV: Individual Taxation Across Borders
8. Taxation of Cross Border Migrations: Re-evaluating the Allocation Between Home Country and Host Country, Tamir Shanan (College of Management Academic Studies, Israel) and Doron Narotzki (University of Akron, USA)
9. Caught Between Two Sovereigns: The International Taxation of Cross-Border Individuals, Bernard Schneider (Queen Mary University of London, UK)

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• Direito internacional
• Tributação , taxas e impostos

Tax; Taxation; Fairness; Justice; International Tax; Corporate Tax; Migration; Distributive Justice; Political Theory; International Institutions; BEPS; Profit Shifting; Pillar 1; Pillar 2; Developing Countries; Destination Based Cash Flow Tax; Tax Treaties; Tax Residency