Redefining Global Governance

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.

Provides a comprehensive analysis of current global governance on tax, trade, and investment Showcases a comparative approach to examining policy challenges Includes interdisciplinary and global authorship This book is open access, which means that you have free and unlimited access

Auteur

Irma Mosquera Valderrama is Full Professor of Global Tax Governance and PhD Dean at Leiden Law School, Leiden University, the Netherlands. She is also Lead Researcher of the European Research Council ERC Funded Project GLOBTAXGOV. She is the EU holder of the Jean Monnet Chair on EU Tax Governance (EUTAXGOV). In addition to her professorship, she is an external expert at the United Nations Development Program on the Tax for SDGs Initiative. She has been a speaker at several conferences organized by governments, think tanks, regional organizations, the European Commission and European Parliament, the World Economic Forum, World Trade Organization, among others. She was a member of the Reference Group (Policy & Operations Evaluation Department (IOB), Dutch Ministry of Foreign Affairs), evaluating the Dutch government policies and activities to strengthen tax systems in developing countries in the period 2012-2019. She has cooperated with regional tax organizations in Africa, Latin America, and more recently with the Asian Development Bank. In addition to her publications (mostly open access book chapters, articles, working papers, etc.), she has co-edited Taxation, International Cooperation and the 2030 Sustainable Development Agenda, vol. 19, United Nations University Series on Regionalism (Cham: Springer, 2021).

Frederik Heitmüller is an Associate Postdoctoral Fellow at the International Centre for Tax and Development (ICTD). Prior to joining ICTD, he obtained a PhD from Leiden University, Netherlands, where he investigated the political economy of the BEPS Project in the Global South as member of the GLOBTAXGOV project, and taught courses on international and comparative taxation. He is also an independent consultant on tax policy.

Julien Chaisse is Professor at The City University of Hong Kong (CityU), Faculty of Law. He is an award-winning scholar of international law with a special focus on the regulation and development of economic globalization. In addition to his professorship, Professor Chaisse is a member of the Trade and Investment Council of the World Economic Forum (WEF). He is also a well-experienced arbitrator and a leading consultant to international organizations, governments, multinational law firms, and private investors. He has co-edited several books, authored several articles and book chapters. Among his recent titles is China's International Investment Strategy, published with Oxford University Press in 2019.

Allison Christians is H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law, where she teaches and writes on national, comparative, and international tax law and policy. She has written numerous scholarly articles, essays, and book chapters, as well as essays, columns, and articles in professional journals and has been named one of the "Global Tax 50" most influential individuals in international taxation. In 2021, she co-authored Tax Cooperation in an Unjust World, published with Oxford University Press.

Contenu

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.