The Resource BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
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The item BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The question has often arisen whether "international law" is an oxymoron - whether "obligations" in income tax treaties and other international agreements are really binding upon the parties, when they are not buttressed by some sort of enforcement mechanism. That question has never been more relevant in the tax world than it is today, where the OECD's Base Erosion and Profit Shifting (BEPS) project has revealed stark fault lines in the putative agreements on international tax norms and OECD Member country commitment to achieving consensus seems to be fraying. This commentary compares the approaches of the OECD and the WTO to dispute settlement and suggests that it may be time for the OECD to adopt dispute settlement mechanisms similar to those used by the WTO in order to avoid the adverse consequences of unresolved international tax disputes
- Language
- eng
- Label
- BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
- Title
- BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
- Language
- eng
- Summary
- The question has often arisen whether "international law" is an oxymoron - whether "obligations" in income tax treaties and other international agreements are really binding upon the parties, when they are not buttressed by some sort of enforcement mechanism. That question has never been more relevant in the tax world than it is today, where the OECD's Base Erosion and Profit Shifting (BEPS) project has revealed stark fault lines in the putative agreements on international tax norms and OECD Member country commitment to achieving consensus seems to be fraying. This commentary compares the approaches of the OECD and the WTO to dispute settlement and suggests that it may be time for the OECD to adopt dispute settlement mechanisms similar to those used by the WTO in order to avoid the adverse consequences of unresolved international tax disputes
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 43 (2014),
- http://library.link/vocab/creatorName
- Ernick, D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- WTO
- BEPS
- dispute resolution
- Label
- BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
- Label
- BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/BEPS-broken-promises-and-what-the-OECD-can/t1H78r4OFvc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/BEPS-broken-promises-and-what-the-OECD-can/t1H78r4OFvc/">BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
