International tax policy: recent changes and dynamics under globalization

Johan Deprez

Journal of Post Keynesian Economics, 2003, vol. 25, issue 3, 367-384

Abstract: This paper examines recent developments in international tax law and policy as part of the general dynamic of globalization. Tax policy is becoming active in the current phase of globalization, which involves international coordination, harmonization, and standardization. Unilateral, bilateral, and multilateral actions and policies by tax authorities, as well as initiatives by international bodies and agencies, are all part of this. The Organization for Economic Cooperation and Development's attack on harmful tax competition, harmonization of corporate income tax rates within the European Union, proliferation of transfer pricing rules, and the World Trade Organization's rejection of the U.S. Foreign Sales Corporation tax regime are all part of the present dynamic.

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:mes:postke:v:25:y:2003:i:3:p:367-384

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DOI: 10.1080/01603477.2003.11051367

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