MODERN INTERNATIONAL TAX SYSTEM

Snežana Stojanović

Abstract


Global events and relations directly influence the international tax system. Numbered political, economic, financial, and legal events, demographic changes, migrations, changes in ecology, development in the industry ..., influence and create interrelations between state, and international tax system. In the modern world, the most significant influence on all spheres have the most powerful economies in the world that make Group 8 (Group 20), United Nations, European Union, United States, Russia, and rapidly developing economies such as China, India, Brazil, but also multinational companies... Often, their ideas are realized by United Nations and OECD projects or projects created and realized by other states. Recently, significant changes in the international tax system have been influenced by breaking out global financial and economic crises, the rapid growth of the number of multinational companies, and their political influence, because of BEPS, happenings in European Union, digitalization, global change in the world wealth, etc. The paper deals with these phenomena from the aspect of their influence on international tax law and international tax system.


Keywords


international tax system. Group 20. European Union. BEPS. OECD. multinational companies.

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