The Resource State sovereignty and the multilateral instrument

State sovereignty and the multilateral instrument

Label
State sovereignty and the multilateral instrument
Title
State sovereignty and the multilateral instrument
Creator
Subject
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
Instantiates
Publication
Label
State sovereignty and the multilateral instrument
Publication

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