Global Tax Fairness

Christiana HJI Panayi, British Tax Review 2017 Publication One often finds that tax books, especially books on international taxation, fall mainly into two categories-those that are very theoretical and often embedded in public finance discourse, and those that are very technical and often legalistic. This is one of the few books which falls somewhere in the middle and does so in a very successful way... This is, overall, an excellent book, highly recommended to tax scholars and those following recent initiatives for international tax reform.

Krishen Mehta is a former partner with PricewaterhouseCoopers, and worked with them for almost 30 years in their NY, London, and Tokyo offices. He is an engineer by training, has an MBA, and is a Chartered Accountant. He serves on the Asia Advisory Council of Human Rights Watch, is on the Advisory Council of Aspen Institute's Business and Society Program, is Senior Adviser to the Tax Justice Network, and is a Senior Global Justice Fellow at Yale University.

Introduction: The Moral Significance of Tax-Motivated Illicit Financial Outflows ; 1. Building Institutions for a Globalized World: Automatic Information Exchange ; 2. Let's Tax Anonymous Wealth! ; 3. Country-by Country Reporting ; 4. Hanging Together: A Multilateral Approach to Taxing Multinationals ; 5. Stateless Income and its Remedies ; 6. The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States ; 7. The Taxation of Multinational Enterprises ; 8. More Than Just Another Tax: The Thrilling Battle Over the Financial Transaction Tax ; 9. Towards Unitary Taxation: Combined Reporting and Formulary Apportionment ; 10. An International Convention on Financial Transparency ; 11. Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority ; 12. Political Influence and Good Tax Governance ; 13. Tax Competitiveness: A Dangerous Obsession ; 14. A Fair Deal in Extractives: The Company Profit-Related Contract ; 15. Self-Help and Altruism: Protecting Developing Countries' Tax Revenues ; 16. Ten Ways Developing Countries can take Control of their own Tax Destinies