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International Tax, the G20 and the Asia Pacific: From Competition to Cooperation?

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  • Miranda Stewart

Abstract

Nation states in the Asia Pacific need to increase tax revenues but face many challenges. This article discusses the challenge of taxation in an age of capital mobility and tax competition. It then considers two opportunities that have recently been championed by the G20, which could enable governments to strengthen national tax systems by international cooperation. The first opportunity is the establishment of transnational tax administrative cooperation. The second opportunity is the potential for countries to develop a new multilateral framework for sharing the international capital tax base, which may arise under auspices of the Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting project. As Chair of the G20 in 2014, Australia has a key leadership role to play in supporting countries in the region to grasp these opportunities.

Suggested Citation

  • Miranda Stewart, 2014. "International Tax, the G20 and the Asia Pacific: From Competition to Cooperation?," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(3), pages 484-496, September.
    • Handle: RePEc:bla:asiaps:v:1:y:2014:i:3:p:484-496
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    File URL: http://hdl.handle.net/10.1002/app5.42
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    References listed on IDEAS

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    1. Tanzi,Vito & Schuknecht,Ludger, 2000. "Public Spending in the 20th Century," Cambridge Books, Cambridge University Press, number 9780521662918, September.
    2. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521618014, September.
    3. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521852838, September.
    4. repec:idq:ictduk:908 is not listed on IDEAS
    5. Reuven Avi-Yonah, "undated". "International Tax as International Law," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1006, University of Michigan John M. Olin Center for Law & Economics.
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