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The Future of Tax Residence

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Presentation on theme: "The Future of Tax Residence"— Presentation transcript:

1 The Future of Tax Residence
Tsilly Dagan

2 The Decline of Sovereign power
Exclusive Sovereign Power Competitive Marekt Actors

3 Corporations: From Subjects to customers
Charter Company Free Incorporation Globalization?

4 Taxpayers – FROM CONSUMERS TO MEMBERS (AND BACK?)
Benefit Taxes “Fair Share” Globalization?

5 Globalization Marketiztion Fragmentation
MNEs gain power to allocate tax bases among jurisdictions

6 Can States Regain Power by Cooperating?
Attainable? Sustainable? Desirable?

7 Thank You

8 THE decline of Sovereign Power
Incorporation Taxation Charter Free Incorporation Globalization? Benefit Taxation “Fair Share” Globalization?

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