The Resource A multilateral convention for tax : from theory to implementation
A multilateral convention for tax : from theory to implementation
Resource Information
The item A multilateral convention for tax : from theory to implementation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A multilateral convention for tax : from theory to implementation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book assesses a pivotal and revolutionary paradigm shift in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) versus a mechanism that primarily continues an ongoing flow of limited policy coordination - two radically opposed viewpoints on the convention - with analyses that kindle the hopes and the realities of the current era of multilateral tax cooperation. Uniting the efforts of authors from national jurisdictions worldwide to scrutinize the MLI and its likely future ramifications, the book furnishes an 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
- Language
- eng
- Extent
- xviii, 390 p.
- Contents
-
- Chapter 1: Multilateralism, multilateralism, who is sovereign after all? Tax sovereignty after BEPS multilateral instrument
- Pires, R. Calçada
- ; p. 13-52
- Chapter 2: The multilateral convention from a public international law perspective
- Ferreira, V. Arruda
- ; p. 53-87
- Chapter 3: Is the multilateral instrument really multilateral?
- Bravo, N.
- ; p. 89-113
- Chapter 4: Risk society and international tax multilateralism
- Rocha, S.N.
- ; p. 115-139
- Chapter 5: The framework of the multilateral instrument
- Tomazela Santos, R.
- ; p. 143-166
- Chapter 6: MLI implementation and impact from the Latin American perspective
- Riccardi Sacchi, A.L.
- ; p. 167-206
- Chapter 7: A cross-jurisdictional analysis of MLI implementation to date
- Pushkareva, N.
- ; p. 207-240
- Chapter 8: Domestic and treaty-based GAAR and SAAR : potential conflicts and ordering principles MLI and Argentine treaty and domestic law
- O. Teijeiro, G.O.
- ; p. 243-264
- Chapter 9: The DNA of the principal purpose test in the multilateral instrument
- Gomes, M.L.
- ; p. 271-313
- Chapter 10: Virtual PE concept and the challenges of a multilateral solution
- Przepiorka, M.
- Bossa, G. Barra
- ; p. 315-331
- Chapter 11: From bilateralism to multilateralism : is this shift beneficial for developing countries? A focus on 7(1) MLI
- García Antón, R.
- ; p. 333-352
- Chapter 12: Aggressive tax planning and its interaction with the MLI
- Billardi, C.J.
- ; p. 353-375
- Isbn
- 9789041194299
- Label
- A multilateral convention for tax : from theory to implementation
- Title
- A multilateral convention for tax : from theory to implementation
- Language
- eng
- Summary
- This book assesses a pivotal and revolutionary paradigm shift in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) versus a mechanism that primarily continues an ongoing flow of limited policy coordination - two radically opposed viewpoints on the convention - with analyses that kindle the hopes and the realities of the current era of multilateral tax cooperation. Uniting the efforts of authors from national jurisdictions worldwide to scrutinize the MLI and its likely future ramifications, the book furnishes an 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
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Rocha, S.A
- Christians, A
- Series statement
- Series on international taxation
- Series volume
- 80
- http://library.link/vocab/subjectName
-
- tax treaty
- MLI
- BEPS Project (OECD)
- tax sovereignty
- international taxation
- GAAR
- principal purpose test
- digital PE
- developing countries
- aggressive tax planning
- Label
- A multilateral convention for tax : from theory to implementation
- Contents
-
- Chapter 1: Multilateralism, multilateralism, who is sovereign after all? Tax sovereignty after BEPS multilateral instrument
- Pires, R. Calçada
- ; p. 13-52
- Chapter 2: The multilateral convention from a public international law perspective
- Ferreira, V. Arruda
- ; p. 53-87
- Chapter 3: Is the multilateral instrument really multilateral?
- Bravo, N.
- ; p. 89-113
- Chapter 4: Risk society and international tax multilateralism
- Rocha, S.N.
- ; p. 115-139
- Chapter 5: The framework of the multilateral instrument
- Tomazela Santos, R.
- ; p. 143-166
- Chapter 6: MLI implementation and impact from the Latin American perspective
- Riccardi Sacchi, A.L.
- ; p. 167-206
- Chapter 7: A cross-jurisdictional analysis of MLI implementation to date
- Pushkareva, N.
- ; p. 207-240
- Chapter 8: Domestic and treaty-based GAAR and SAAR : potential conflicts and ordering principles MLI and Argentine treaty and domestic law
- O. Teijeiro, G.O.
- ; p. 243-264
- Chapter 9: The DNA of the principal purpose test in the multilateral instrument
- Gomes, M.L.
- ; p. 271-313
- Chapter 10: Virtual PE concept and the challenges of a multilateral solution
- Przepiorka, M.
- Bossa, G. Barra
- ; p. 315-331
- Chapter 11: From bilateralism to multilateralism : is this shift beneficial for developing countries? A focus on 7(1) MLI
- García Antón, R.
- ; p. 333-352
- Chapter 12: Aggressive tax planning and its interaction with the MLI
- Billardi, C.J.
- ; p. 353-375
- Extent
- xviii, 390 p.
- Isbn
- 9789041194299
- Isbn Type
- (e-Book)
- Label
- A multilateral convention for tax : from theory to implementation
- Contents
-
- Chapter 1: Multilateralism, multilateralism, who is sovereign after all? Tax sovereignty after BEPS multilateral instrument
- Pires, R. Calçada
- ; p. 13-52
- Chapter 2: The multilateral convention from a public international law perspective
- Ferreira, V. Arruda
- ; p. 53-87
- Chapter 3: Is the multilateral instrument really multilateral?
- Bravo, N.
- ; p. 89-113
- Chapter 4: Risk society and international tax multilateralism
- Rocha, S.N.
- ; p. 115-139
- Chapter 5: The framework of the multilateral instrument
- Tomazela Santos, R.
- ; p. 143-166
- Chapter 6: MLI implementation and impact from the Latin American perspective
- Riccardi Sacchi, A.L.
- ; p. 167-206
- Chapter 7: A cross-jurisdictional analysis of MLI implementation to date
- Pushkareva, N.
- ; p. 207-240
- Chapter 8: Domestic and treaty-based GAAR and SAAR : potential conflicts and ordering principles MLI and Argentine treaty and domestic law
- O. Teijeiro, G.O.
- ; p. 243-264
- Chapter 9: The DNA of the principal purpose test in the multilateral instrument
- Gomes, M.L.
- ; p. 271-313
- Chapter 10: Virtual PE concept and the challenges of a multilateral solution
- Przepiorka, M.
- Bossa, G. Barra
- ; p. 315-331
- Chapter 11: From bilateralism to multilateralism : is this shift beneficial for developing countries? A focus on 7(1) MLI
- García Antón, R.
- ; p. 333-352
- Chapter 12: Aggressive tax planning and its interaction with the MLI
- Billardi, C.J.
- ; p. 353-375
- Extent
- xviii, 390 p.
- Isbn
- 9789041194299
- Isbn Type
- (e-Book)
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