Archivo: Oct 2014

Revista nº 210. Ability to pay and equality principle

ABILITY TO PAY AND EQUALITY PRINCIPLE 1. Premessa Vorrei innanzitutto dare conto delle ragioni che mi hanno spinto a consigliare al collega Rosembuj di dedicare la sessione conclusiva di questo convegno ai principi costituzionali che presiedono alla ripartizione delle imposte, e cioè ai principi…

Revista nº 210. Eart¡ly precedents of the Country-by-Contry repotrting: implications for the analysis of corporate

 Early precedents of the Country-­‐by-­‐Country reporting: implications for the analysis of corporate power Matti Ylönen, Doctoral student University of Helsinki (World Politics) and Aalto University School of Business matti.v.ylonen@gmail.com tel. +358 40 723…

Revista nº 210. Low Tax Regimes and Financial Centres: the Case of Ireland

Tax Justice Network Conference on INTERNATIONAL TAX AVOIDANCE, TAX EVASION AND TAX JUSTICE Barcelona 2nd and 3rd October 2014 Low Tax Regimes and Financial Centres: the Case of Ireland Jim Stewart, School of…

Revista nº 210. Grupo de supervisión de BEPES. Cuadra de Mandos del Proyecto

GRUPO DE SUPERVISIÓN DE BEPS Cuadra de Mandos del Proyecto BEPS Este informe es publicado por el Grupo de Supervisión BEPS – BEPS Monitoring Group (BMG). El BMG es un grupo de expertos sobre diversos aspectos de la fiscalidad internacional, creado por una serie de organizaciones de la sociedad civil…

Revista nº 210. Beps Monitoring Group OECD BEPS Scorecard

BEPS MONITORING GROUP OECD BEPS Scorecard This report is published by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the…

Revista nº 210. Tassazione e Diritti Umani

TASSAZIONE E DIRITTI UMANI (*) SOMMARIO: 1. Oggetto. – 2. Globalizzazione, concorrenza fiscale dannosa e welfare nella “nuova” azione in materia di imposizione diretta dell”Unione Europea. – 3. Politiche fiscali e garanzia dei diritti sociali nell”International Covenant on Economic, Social and Cultural Rights.

Revista nº 210. PROGRAM Conference International tax avoidance and tax justice (2nd and 3rd of October)

Conference on INTERNATIONAL TAX AVOIDANCE, TAX EVASION AND TAX JUSTICE PROGRAM THURSDAY 2ND OCTOBER Registration: 14.00-14.30 Conference Opening and Welcome: Tulio Rosembuj: 14.30 SESSION 1: 15.00-16.15 EVALUATION OF THE OECD BEPS PROJECT Chair: Maria Villanueva Sol Picciotto (Lancaster University & TJN): OECD BEPS Scorecard. With contributions from other members of…