Description
Book SynopsisIntroduction 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.
