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The Resource Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach

Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach

Label
Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
Title
Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
Creator
Subject
Language
eng
Summary
This book sheds light on the complexity of the environment in which the BEPS Project operates. It contrasts the commands of the modified nexus approach (BEPS Action 5) with those of EU law, WTO law and international investment agreements. Though it is clear that, as soft law, the Actions of the BEPS Project should remain within the limits established by hard law, the book identifies several instances in which this line has been crossed by the modified nexus approach. This conflict between hard and soft law frameworks is treated as analogous to the notion of fragmentation of international law and, against this backdrop, the book proposes that the notion of institutional dialogue could help build a pathway for a more productive relationship between these frameworks
http://library.link/vocab/creatorName
Schoueri, P
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 14
  • 14
http://library.link/vocab/subjectName
  • harmful tax competition
  • BEPS Project (OECD)
  • EU law
  • investment protection agreement
  • nexus approach
  • soft law
  • tax competition
  • investment law
Label
Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
Instantiates
Publication
Extent
xx, 298 p.
Isbn
9789087225834
Isbn Type
(eBook, pdf)
Label
Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
Publication
Extent
xx, 298 p.
Isbn
9789087225834
Isbn Type
(eBook, pdf)

Library Locations

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