Download or read book INTERNATIONAL AND EU TAX MULTILATERALISM written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International and EU Tax Multilateralism Challenges Raised by the MLI written by Ana Paula Dourado and published by . This book was released on 2020 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive discussion of the meaning of multilateralism in international taxation, as well as the impact of the BEPS Project in the move towards international tax multilateralism.
Download or read book Multilateral Tax Treaties written by Helmut Loukota and published by Kluwer Law International B.V.. This book was released on 1998-04-22 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arise in this context.
Download or read book Multilateral Cooperation in Tax Law written by Martin Klokar and published by Linde Verlag GmbH. This book was released on 2023-10-03 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021–23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.
Download or read book A Multilateral Convention for Tax written by Sergio André Rocha and published by Kluwer Law International B.V.. This book was released on 2021-11-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
Download or read book The OECD Multilateral Instrument for Tax Treaties written by Michael Lang and published by Kluwer Law International. This book was released on 2018-02-13 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Présentation de l'éditeur : "The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments."
Download or read book International Tax Policy written by Tsilly Dagan and published by Cambridge University Press. This book was released on 2017-12-14 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have increasingly become strategic actors. While many of the challenges of the current international tax regime derive from this decentralised competitive structure, Dagan argues that curtailing competition through centralisation is not necessarily the answer. Conversely, competition - if properly calibrated and notwithstanding its dubious reputation - is conducive, rather than detrimental, to both efficiency and global justice. International Tax Policy begins with the basic normative goals of income taxation, explaining how competition transforms them and analysing the strategic game states play on the bilateral and multilateral level. It then considers the costs and benefits of co-operation and competition in terms of efficiency and justice.
Download or read book A Multilateral Tax Treaty written by Dirk M. Broekhuijsen and published by . This book was released on 2018-03 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive fashion. The recent adoption by as many as a hundred jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the OECD Multilateral Instrument) is the most prominent step in this direction. This book provides not only a detailed analysis of the OECD Multilateral Instrument but also discusses in depth the far-reaching implications of the international tax reform currently under way. The author shows how the BEPS Project has merely unveiled the problems related to bilateral tax relationships and articulates initiatives to ensure the sustainability of a multilateral consensus. Drawing on the fields of international law, international relations, and political science, he develops a design strategy, complete with draft clauses, that fundamentally transforms the way states cooperate in the field of international tax, effectively addressing such problems as the following: - the need for collective action; - the problem structure of multilateral tax cooperation; - the relevance of the OECD Model Tax Convention and Commentaries thereon; - the place, position and operation of the OECD Multilateral Instrument; - non-OECD member countries; and - treaty shopping. The principled and pragmatic structural solution presented would allow policymakers to continuously adapt and respond to the rapidly evolving nature of the global economy. The author's original research and his recommendations for future development of the topic offer deeply informed guidance to policymakers, practitioners and other tax professionals, and academics.
Download or read book Looking Ahead Inter National Law in 21st written by D.M. Broekhuijsen and published by Springer. This book was released on 2002-03-21 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive fashion. The recent adoption by as many as a hundred jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the OECD Multilateral Instrument) is the most prominent step in this direction. This book provides not only a detailed analysis of the OECD Multilateral Instrument but also discusses in depth the far-reaching implications of the international tax reform currently under way. The author shows how the BEPS Project has merely unveiled the problems related to bilateral tax relationships and articulates initiatives to ensure the sustainability of a multilateral consensus. Drawing on the fields of international law, international relations, and political science, he develops a design strategy, complete with draft clauses, that fundamentally transforms the way states cooperate in the field of international tax, effectively addressing such problems as the following: – the need for collective action; – the problem structure of multilateral tax cooperation; – the relevance of the OECD Model Tax Convention and Commentaries thereon; – the place, position and operation of the OECD Multilateral Instrument; – non-OECD member countries; and – treaty shopping. The principled and pragmatic structural solution presented would allow policymakers to continuously adapt and respond to the rapidly evolving nature of the global economy. The author’s original research and his recommendations for future development of the topic offer deeply informed guidance to policymakers, practitioners and other tax professionals, and academics.
Download or read book Tax Multilateralism in Regional Economic Communities written by Daniel Olika and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rise of economic globalization, the need to prevent unilateralism from impeding globalization, and the corresponding development of bilateral tax treaty networks in the early 20th century have been responsible for the bilateralism that characterized the international tax law and policy of the past century. However, with the creation of the European Union and the creation of other regional economic communities (RECs) in the decades that followed; there has been a steady manifestation of multilateralism (in addition to bilateralism) in international tax policymaking - both in terms of multilateral tax treaties and multilateral tax directives. Despite resistance by various countries to multilateral tax policymaking for reasons of tax sovereignty etc., the growth and development of this trend have seemed almost unavoidable. Bolstered by the financial crisis and the drive to replace the century-old international tax policies, built on bilateralism, that have made harmful tax competition possible; the Organisation for Economic Cooperation and Development (OECD) has taken multilateralism in international tax policy even further with its work on the Inclusive Framework and the development of a multilateral tax treaty to avoid base erosion and profit shifting (BEPS). It is becoming clearer that multilateralism, despite its limitations and the resistance towards it, is critical in redefining the international tax policy of the future. Yet, arguments remain about the efficacy of multilateralism in international tax policymaking where countries have different growth agendas, sizes, and capacities. One area where this debate on tax multilateralism continues to feature; is with respect to RECs where there is the need to ensure the free flow of capital and trade, and to prevent harmful tax competition between member states which could adversely affect revenue mobilization and tax harmonization/ coordination. Thus, this paper contributes to the literature on tax multilateralism in RECs by interrogating the conceptual foundations for tax multilateralism and assessing its suitability for ensuring tax harmonization/ coordination, preventing harmful tax competition, and driving revenue mobilization in RECs.
Download or read book The 21st Century Multilateralism in International Taxation the Emperor s New Clothes written by R. García Antón and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This contribution attempts to shed light on the concept of multilateralism in international taxation. Rather than a shift from bilateralism to multilateralism, the author argues that unilateralism, bilateralism and multilateralism continuously overlap in this field. This flawed narrative in relation to the shift may allow us to think that the base erosion and profit shifting (BEPS) Project and global transparency in exchanges of information are leading to a global tax law: global decision-making and better solutions for developed as well as for non-developed countries. Instead, the author claims that the current multilateral frameworks are premised on the benefits principle, which reinforces the division between developed and non-developed countries. The increase in global inequalities and poverty have led the author to propose a different multilateral framework on international taxation based on the idea of distributive justice. In other words, a multilateral framework that moves away from the dichotomy of source versus residence taxation to embrace solidarity is both desirable and feasible. Finally, the article acknowledges the fact that regional integration processes, defined as "thick multilateralism", already encapsulate harmonization mechanisms and an idea of justice among the EU Member States that strengthen the struggle against the existing inequalities and asymmetries.
Download or read book The Nordic Multilateral Tax Treaty as a Model for a Multilateral EU Tax Treaty written by Marjaana Helminen and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Taxation Tax Policy Practical Insights in a Dynamic Multilateral Environment written by Piergiorgio Valente and published by . This book was released on 2018 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Challenges to Multilateralism in International Taxation a Tale of Two Measures written by Suranjali Tandon and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article traces the history of the existing international taxation system and presents evidence to suggest that the respective economic interests of countries remain misaligned. The base erosion and profit shifting (BEPS) Project is ambitious, and its success requires a multilateral setting. This article presents evidence on two key BEPS initiatives in order to evaluate the future of multilateralism: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and taxation of the digital economy. The current list of signatories and parties to the MLI and the measures which have been adopted to tax digitalised businesses present a challenge to the multilateral setting. The question of how taxing rights should be allocated must be addressed while also closing the door on tax avoidance. Thus the fate of multilateralism, as will be shown, now rests even more precariously on there being a broad consensus.
Download or read book The 21st Century Multilateralism in International Taxation written by Ricardo Garcia Anton and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This contribution attempts to shed light on the concept of multilateralism in international taxation. Rather than a shift from bilateralism to multilateralism, the author argues that unilateralism, bilateralism and multilateralism continuously overlap in this field. This flawed narrative in relation to the shift may allow us to think that the base erosion and profit shifting (BEPS) Project and global transparency in exchanges of information are leading to a global tax law: global decision-making and better solutions for developed as well as for non-developed countries. Instead, the author claims that the current multilateral frameworks are premised on the benefits principle, which reinforces the division between developed and non-developed countries. The increase in global inequalities and poverty have led the author to propose a different multilateral framework on international taxation based on the idea of distributive justice. In other words, a multilateral framework that moves away from the dichotomy of source versus residence taxation to embrace solidarity is both desirable and feasible. Finally, the article acknowledges the fact that regional integration processes, defined as "thick multilateralism", already encapsulate harmonization mechanisms and an idea of justice among the EU Member States that strengthen the struggle against the existing inequalities and asymmetries.Full-text Paper.
Download or read book Multilateral Cooperation in Tax Law written by Martin Klokar and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Future of Multilateralism written by Madeleine O. Hosli and published by Rowman & Littlefield. This book was released on 2021-07-29 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Future of Multilateralism addresses current challenges and future perspectives of international and regional organizations. It aims to uncover how stable the foundations of global cooperation really are, particularly in the light of the latest unilateral and protectionist practices of international players and challenges related to COVID-19. The post–World War II global order was built on the foundations of multilateral cooperation. The establishment of international institutions is aimed at avoiding another widespread collision like the two World Wars and to ensure peace and prosperity. Hence, the multilateral system was viewed as an effective mechanism in dealing and resolving various challenges at an international or a regional level. Given the effects of COVID-19 on the global, regional, state, and individual levels are so recent, very little research has been conducted to understand the challenges many multilateral institutions are facing due to the pandemic. This book uncovers the future of such organizations and prospects for the multilateral system, of which they constitute the building blocks, in view of recent trends and developments.
