Ian Roxan

Assuring real freedom of movement in EU direct taxation

The decisions of the European Court of Justice in applying the Treaty principles of freedom of movement to the direct taxation of individuals have been strongly criticised as taking an overly simplistic view of the interactions between national tax systems. The interactions often make non-discrimination an inappropriate criterion. This article proposes a framework, grounded in economic analysis, for understanding the implications of the interactions for freedom of movement. First, I establish a precise definition of obstacles to freedom of movement of individuals as costs of migration, as distinguished from incentives to migration (such as mere differences in national tax levels). Incentives can encourage economic distortions in migration, but they are not obstacles to migration (or free movement). Secondly, I develop the cross-migration test to distinguish costs of migration from incentives. I apply the test to show that two commonly used schemes of double tax relief, including exemption with progression, create unjustified obstacles to free movement.

Limits to Globalisation: Some Implications for Taxation, Tax Policy, and the Developing World

Globalisation is a phenomenon that is said to have radically changed the international economy. It is said to have radically limited the power of national governments, particular in the field of taxation, in a world of highly mobile capital and flexible transnational corporations. To explore the extent of the effects of globalisation on taxation, this article discusses some ideas about how we should look at international tax policy in the face of the realities of globalisation, particularly in a world that includes developing countries, by considering the differences between different discourses on taxation, such as the economic, the legal, and the policy discourses. The policy discourse can offer new perspectives on the old question of the choice between source and residence taxation, makes it possible to understand them in terms of tax fairness criteria, and gives rise to a new criterion: the participation principle. Not only does the participation principle provide interesting approaches to some cases of concern to developing countries that have traditionally been viewed as source taxes, but the rise of digital goods do not simply shift the location of taxed activities. They can also offer creative opportunities for the developing world.

Transfer pricing disputes in Argentina

This piece aims to answer two main questions. First, what has been the evolutionary pattern of transfer pricing regulations in Argentina since the inception of corporate income taxation in 1932? Secondly, what is the core dynamic of transfer pricing dispute resolution in Argentina since then?

Resolving transfer pricing disputes: a global analysis

1. Introduction Ian Roxan 2. The transfer pricing problem Eduardo Baistrocchi Part I. North America and Europe: 3. Transfer pricing disputes in the United States of America Reuven S. Avi-Yonah 4. Transfer pricing disputes in Canada David G. Duff and Byron Beswick 5. Transfer pricing disputes in the European Union Philip Gillett 6. Transfer pricing in Germany Andreas Oestreicher 7. Transfer pricing in Spain Violeta Ruiz Almendral 8. Transfer pricing disputes in the United Kingdom Ian Roxan Part II. Asia-Pacific: 9. Transfer pricing disputes in Australia Richard Vann 10. Transfer pricing disputes in Japan Toshio Miyatake 11. Transfer pricing disputes in the Republic of Korea Hun Park 12. Transfer pricing in Singapore Stephen Phua Lye Huat Part III. BRIC Countries: 13. Transfer pricing disputes in Brazil Isabel Calich and Joao Dacio Rolim 14. Transfer pricing disputes in the Russian Federation Andrey Shpak 15. Transfer pricing disputes in India Mukesh Butani 16. Transfer pricing disputes in China Jinyan Li Part IV. South America, Middle East and Africa: 17. Transfer pricing disputes in Argentina Eduardo Baistrocchi 18. Transfer pricing disputes in Chile Juan Pablo Guerrero Daw 19. Transfer pricing disputes in Israel Ofer Granot and Yoram Margalioth 20. Transfer pricing disputes in Africa Lee Corrick 21. Transfer pricing dispute resolution: the global evolutionary path (1799-2011) Eduardo Baistrocchi 22. Resolving transfer pricing disputes: an analysis of the globe Ian Roxan.