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The Resource A multilateral convention for tax : from theory to implementation

A multilateral convention for tax : from theory to implementation

Label
A multilateral convention for tax : from theory to implementation
Title
A multilateral convention for tax : from theory to implementation
Contributor
Subject
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
Instantiates
Publication
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
9789041194305
Isbn Type
(web-pdf)
Label
A multilateral convention for tax : from theory to implementation
Publication
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
9789041194305
Isbn Type
(web-pdf)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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