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

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
Creator
Subject
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
Instantiates
Publication
Label
BEPS, broken promises, and what the OECD can learn from the WTO about dispute settlement procedures
Publication

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