International and EU Tax Multilateralism

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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Dourado, Ana Paula
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2020.
Temas:
Double taxation.
Double taxation > European Union countries.
Taxation > Law and legislation.
Double imposition.
Double imposition > Pays de l'Union européenne.
Double taxation
Taxation > Law and legislation
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Introduction: International Tax Multilateralism or Reinforced Unilateralism?
  • 0.1. Multilateralism vs unilateralism
  • 0.2. In this book
  • Part I: Multilateralism in International Tax Law
  • Chapter 1: Substantive Multilateralism in the Context of the MLI
  • 1.1. Introduction
  • 1.2. Substantive multilateralism: International relations approach
  • 1.3. Substantive multilateralism: Public international law approach
  • 1.4. Substantive multilateralism in action: A clear example in the law of the sea
  • 1.4.1. Multilateral consensus in the LOSC
  • 1.4.2. The prohibition of reservations in the LOSC
  • 1.4.3. The binding dispute resolution mechanism
  • 1.4.4. Subsequent amendments of the multilateral convention
  • 1.5. Assessment of the MLI in light of substantive multilateralism
  • 1.5.1. Is the MLI heading towards customary international law in anti-avoidance matters?
  • 1.5.2. Does the MLI's flexibility undermine consensus?
  • 1.5.3. Is the consensus shielded from national interference?
  • 1.6. Conclusion
  • Part II: The EU Multilateralism
  • Chapter 2: Is There a Role for Multilateralism Regarding the Euro in the EMU?
  • 2.1. Introduction
  • 2.1.1. Preliminary note of caution
  • 2.1.2. The function of the EMU and multilateralism
  • 2.2. Running a common currency like an internal market
  • 2.3. The defects of continued national decision-making
  • 2.3.1. Deficiencies in the decision-making procedure of the ESM
  • 2.3.2. Deficiencies in the size of the rescue mechanism of the ESM
  • 2.3.3. Absence of a common economic policy
  • 2.3.4. Absence of a separate and independent budget
  • 2.4. Remedies for improving the current institutional setup
  • 2.4.1. The list of reforms
  • 2.4.2. Establishing a central decision-making authority for an economic policy on the euro
  • 2.4.3. A separate and independent budget
  • 2.4.4. Separate and independent financing of euro budget by uniform euro taxes
  • 2.5. No taxation without representation
  • 2.5.1. The institutional condition: No taxation without representation
  • 2.5.2. The shift in mindset regarding the European Economic Union
  • 2.6. Conclusion: Take it or leave it, no free riders
  • Chapter 3: The European Union and Tax Good Governance in a Multilateral Environment
  • 3.1. Introduction
  • 3.2. Linking
  • 3.3. Development cooperat
  • 3.4. International tax initia
  • 3.5. Conclusion
  • Chapter 4: Binding Coordination in the European Union: Status Quo and Ideas for a Brighter Future
  • 4.1. Introduction
  • 4.2. Tax coordination in the EU: Status quo
  • 4.2.1. The effects of global tax coordination on EU Member States
  • 4.2.2. Recent instances of attempted binding coordination at the EU level
  • 4.2.2.1. ATAD
  • 4.2.2.2. Taxation of the digital economy
  • 4.2.2.3. CC(C)TB
  • 4.3. Issues affecting the ATAD
  • 4.3.1. Policy issues
  • 4.3.1.1. Overview
  • 4.3.1.2. Outbound and inbound transfers

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