The Resource BEPS and the sovereignty of nations

BEPS and the sovereignty of nations

Label
BEPS and the sovereignty of nations
Title
BEPS and the sovereignty of nations
Creator
Subject
Language
eng
Summary
This article examines the notions of sovereignty and its role in the establishment of the new international framework resulting from the current international discussions. The authors describe the concept of the sovereignty of nations and investigate its connection with tax law. The second part of the article deals with sovereignty and the OECD BEPS project. The last part describes the features of a revised taxation framework respecting the national sovereignty principle
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 83 (2015),
http://library.link/vocab/creatorName
  • Postma, A
  • Schwarz, J.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • tax sovereignty
Label
BEPS and the sovereignty of nations
Publication

Library Locations

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