Taxing business law

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OECDs efforts without many results to move towards a more transparent and efficient international tax system. It is too early to agree with Mr. Sarkozys speech, but in the last years we are witnessing crucial developments leading to a new global approach to the fight against tax evasion and tax avoidance. It is a difficult path, with buzzwords, steps forward and steps back, but ultimately showing a trend towards an automatic exchange of tax information.
The documentary Taking of the tax havens we watched and discussed in our seminar states that some of the world’s richest people have more than $30 trillion stashed in offshore assets, having exploited gaps in cross-border tax rules to move money overseas. The campaign group Tax Justice Network says the value is as much as the gross domestic products of the US and Japan combined and the guests discussed whether tax havens be allowed to exist?
Please consider the most recent initiatives taken in the field of taxation, in particular, the international exchange of tax information and the OECD Base Erosion and Profit Shifting (BEPS) Project and write a short essay (around 2 pages) giving your opinion on the fairness of the international tax system and on the new ongoing initiatives. Please find attached a list of suggested bibliography you may consult to have a complete overview of this issue.
Your assignment must be sent by November 30, 2015.
Do not hesitate to contact me if you need further orientations or questions.
Suggested bibliography:
OECD/G20 Base Erosion and Profit Shifting Project Explanatory Statement. 2015 Final Reports
http://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf
Automatic Exchange of Financial Account Information. Background Information Brief
http://www.oecd.org/ctp/exchange-of-tax-information/automatic-Exchange-Financial-Account- Information.pdf
U.S. Congress. Tax Havens: International Tax Avoidan

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