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Full Description
This open access volume offers a unique interdisciplinary analysis of the current structure of global governance on tax, trade, and investment. It explores the interplay between actors, critiques current norm-making procedures, and proposes concrete solutions for improvement. It considers the impact of global governance in local contexts in Asia, Europe, and Africa, and includes perspectives from scholars based in these continents. It takes a comparative approach that goes beyond a siloed perspective to undertaking comparisons between the ways in which similar problems have been addressed in different areas---making the contributions highly relevant to scholars and policymakers worldwide. The volume includes case studies and provides concrete suggestions for improving global governance of tax, trade, and investment. This highly topical open access volume is of interest to a global readership in the fields of international law and taxation, globalization, international relations, and international trade economics.
Contents
Introduction to the Volume.- Part 1: The Tax, Trade, and Investment Governance Landscape.- Introduction to Part 1.- A Survey and Critique of International Tax Governance Reform.- International Tax and Investment Policy: Navigating Competing Demands.- The tax carve-out clause in International Investment Law.- Tax and Trade and Investment Instruments in Sustainable Development Goals Achievement.- Part 2: Global Tax Governance: Transparency, Fairness, and Regulation.- Introduction to Part 2.- Competition and Complementarity of EU and FATF Beneficial Ownership Transparency Orders.- Dealing with treaty shopping across the tax, trade, and investment regimes.- Hidden Dynamics and Hierarchies in Tax Policy: A Critical Assessment of Fairness in OECD, EU, and UN.- Transparency and Transformation: Rethinking Tax Governance in the Mining Sectors of Tanzania and Kenya.- Part 3: Interactions and overlaps between tax, trade, and investment policies.- Introduction to Part 3.- The Interaction between IIAs and DTCs: Potential for Overlap and Reform Proposals.- The Intersection of Treaties on Tax and Trade: A Case Study of Australia and India.- The Legal Transplant of EU Standards in Taxation: a case study of the ACP Post-Cotonou Agreement.- Part 4: Reforming Global Governance.- Introduction to Part 4.- Optimizing Policy Synergies: The Role of Tax Incentives in International Trade and Investment.- Tax, Trade and Investment for Green Transition.- Breaking the Cycle of Domination in Global Tax Governance: Africans Defying Asymmetries and Seizing Opportunities.- Decision-making in a Proposed African Union Tax Governance Structure.
