Brain drain and tax competition: Do we need another BEPS?
In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high-skilled and mobile workforce. Therefore, a mul...
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| Format: | Article |
| Language: | English |
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University of Belgrade, Faculty of Law, Belgrade, Serbia
2019-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904200M.pdf |
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| author | Milogolov Nikolai Berberov Azamat |
| author_facet | Milogolov Nikolai Berberov Azamat |
| author_sort | Milogolov Nikolai |
| collection | DOAJ |
| description | In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high-skilled and mobile workforce. Therefore, a multilateral rethinking of the global tax architecture is proposed in order to conceptually address the problem properly and in a harmonized manner. We point out, based on the examples of Russia and Serbia, several problems of tax base erosion for mobile "talents", with a case study analysis of scenarios of "talent" migration involving sportspersons, researchers and IT specialists. Finally, we propose some ideas for global tax cooperation in order to mitigate the negative tax effects of brain drain based on adapting the existing recommendations of the BEPS Project for the cases of migrating individuals. |
| format | Article |
| id | doaj-art-301a52f834ae4e8a97955a924bf62daf |
| institution | OA Journals |
| issn | 0003-2565 2406-2693 |
| language | English |
| publishDate | 2019-01-01 |
| publisher | University of Belgrade, Faculty of Law, Belgrade, Serbia |
| record_format | Article |
| series | Anali Pravnog Fakulteta u Beogradu |
| spelling | doaj-art-301a52f834ae4e8a97955a924bf62daf2025-08-20T02:01:43ZengUniversity of Belgrade, Faculty of Law, Belgrade, SerbiaAnali Pravnog Fakulteta u Beogradu0003-25652406-26932019-01-0167420023710.5937/AnaliPFB1904200M0003-25651904200MBrain drain and tax competition: Do we need another BEPS?Milogolov Nikolai0Berberov Azamat1The Financial Research Institute under the Ministry of Finance, Tax Policy Center, Moscow, Russia + Russian Presidential Academy of National Economy and Public Administration (RANEPA), Laboratory of Tax Policy Research, Moscow, RussiaGaidar Institute for Economic Policy, Moscow, Russia + Financial University under the Government of the Russian Federation, Moscow, RussiaIn the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high-skilled and mobile workforce. Therefore, a multilateral rethinking of the global tax architecture is proposed in order to conceptually address the problem properly and in a harmonized manner. We point out, based on the examples of Russia and Serbia, several problems of tax base erosion for mobile "talents", with a case study analysis of scenarios of "talent" migration involving sportspersons, researchers and IT specialists. Finally, we propose some ideas for global tax cooperation in order to mitigate the negative tax effects of brain drain based on adapting the existing recommendations of the BEPS Project for the cases of migrating individuals.https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904200M.pdfbepsbrain draintax competitionoecd model conventiontax residence |
| spellingShingle | Milogolov Nikolai Berberov Azamat Brain drain and tax competition: Do we need another BEPS? Anali Pravnog Fakulteta u Beogradu beps brain drain tax competition oecd model convention tax residence |
| title | Brain drain and tax competition: Do we need another BEPS? |
| title_full | Brain drain and tax competition: Do we need another BEPS? |
| title_fullStr | Brain drain and tax competition: Do we need another BEPS? |
| title_full_unstemmed | Brain drain and tax competition: Do we need another BEPS? |
| title_short | Brain drain and tax competition: Do we need another BEPS? |
| title_sort | brain drain and tax competition do we need another beps |
| topic | beps brain drain tax competition oecd model convention tax residence |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651904200M.pdf |
| work_keys_str_mv | AT milogolovnikolai braindrainandtaxcompetitiondoweneedanotherbeps AT berberovazamat braindrainandtaxcompetitiondoweneedanotherbeps |