The Resource The new international tax diplomacy

The new international tax diplomacy

Label
The new international tax diplomacy
Title
The new international tax diplomacy
Creator
Subject
Language
eng
Summary
In the course of the OECD base erosion and profit shifting (BEPS) Project, the field of international tax has adopted the institutional and procedural architecture for multilateral action used in international financial law. This article asks whether that architecture will work in the international tax context. To answer that question, this article first applies lessons from the international financial law literature to assess international tax agreements that are now being reached through soft-law instruments and procedures comparable to those that characterize international financial law. The article then describes how model tax treaty law - although also a form of soft law - is highly effective, and differentiates the political economy of international tax law from that of international financial law. The article provides an example of how the character of underlying legal institutions can alter the implementation prospects of international regulatory agreements
Citation source
In: The Georgetown Law Journal. - Washington, D.C. - Vol. 104 (2016), no. 5; p. 1137-1196
http://library.link/vocab/creatorName
Grinberg, I
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • international tax law
  • tax avoidance
  • BEPS Project (OECD)
  • tax treaty
  • treaty override
  • treaty interpretation
  • soft law
  • MLI
Label
The new international tax diplomacy
Publication

Library Locations

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      52.3736660 4.9336932
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