Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 16, 2023 erstellt
Beschreibung:
This comprehensive study delves into the tax reforms states adopt to safeguard their tax base and assesses potential conflicts with World Trade Organization (WTO) rules. The topic gains prominence due to the growing significance of cross-border transactions on contemporary states' tax revenues. First, the article focuses on anti-BEPS reforms, novel measures designed to counteract tax base erosion and profit shifting among countries. It subsequently explores anti-tax avoidance strategies, emphasizing potential clashes with WTO rules and the necessity to balance anti-BEPS reforms while adhering to WTO regulations. International collaboration and multilateral approaches are vital for tackling escalating global tax challenges. Lastly, the study examines the impact of these reforms and their implications for states and the WTO in a volatile global environment characterized by emerging fiscal complexities