The Resource Challenges to multilateralism in international taxation : a tale of two measures

Challenges to multilateralism in international taxation : a tale of two measures

Label
Challenges to multilateralism in international taxation : a tale of two measures
Title
Challenges to multilateralism in international taxation : a tale of two measures
Creator
Subject
Language
eng
Summary
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
Citation source
In: British tax review. - London. - (2019), no. 4 ; p. 568-580
http://library.link/vocab/creatorName
Tandon, S. (Suranjali)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • international taxation principles
  • BEPS Project (OECD)
  • MLI
  • tax treaty
  • digital economy
Label
Challenges to multilateralism in international taxation : a tale of two measures
Instantiates
Publication
Label
Challenges to multilateralism in international taxation : a tale of two measures
Publication

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