The Resource State sovereignty and the multilateral instrument
State sovereignty and the multilateral instrument
Resource Information
The item State sovereignty and the multilateral instrument 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 State sovereignty and the multilateral instrument 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 base erosion and profit shifting (BEPS) project represents a significant increase in international tax cooperation to address perceived flaws in the global tax system. As part of this project, a multilateral instrument has been proposed to simultaneously amend the bilateral tax treaties of participating states, in order to implement the treaty-based measures arising from the project. The authors of this article believe that to achieve its goals, this multilateral instrument will need to be more than a one-time undertaking; it will need to respond to new developments and resolve disputes on an ongoing basis. This may require centralized management, which, the authors argue, would have a significant impact on the tax sovereignty of participating states. Despite the current desire for tax cooperation, concerns over the potential cession of state sovereignty to an international body may limit the effectiveness of the multilateral instrument in the long run
- Language
- eng
- Label
- State sovereignty and the multilateral instrument
- Title
- State sovereignty and the multilateral instrument
- Language
- eng
- Summary
- The base erosion and profit shifting (BEPS) project represents a significant increase in international tax cooperation to address perceived flaws in the global tax system. As part of this project, a multilateral instrument has been proposed to simultaneously amend the bilateral tax treaties of participating states, in order to implement the treaty-based measures arising from the project. The authors of this article believe that to achieve its goals, this multilateral instrument will need to be more than a one-time undertaking; it will need to respond to new developments and resolve disputes on an ongoing basis. This may require centralized management, which, the authors argue, would have a significant impact on the tax sovereignty of participating states. Despite the current desire for tax cooperation, concerns over the potential cession of state sovereignty to an international body may limit the effectiveness of the multilateral instrument in the long run
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 64 (2016), no. 2 ; p. 465-486
- http://library.link/vocab/creatorName
-
- Bradley, I
- Bright, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- WTO
- tax sovereignty
- MLI
- BEPS
- tax treaty
- dispute resolution
- Label
- State sovereignty and the multilateral instrument
- Label
- State sovereignty and the multilateral instrument
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/State-sovereignty-and-the-multilateral/YILW8pUHXsg/" 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/State-sovereignty-and-the-multilateral/YILW8pUHXsg/">State sovereignty and the multilateral instrument</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item State sovereignty and the multilateral instrument
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/State-sovereignty-and-the-multilateral/YILW8pUHXsg/" 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/State-sovereignty-and-the-multilateral/YILW8pUHXsg/">State sovereignty and the multilateral instrument</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>
