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Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
The book identifies conflicts between BEPS Action 5 and EU Law, WTO Law and International Investment Agreements, and proposes solutions for such conflicts.
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- Title:
Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
- Subtitle:
The Modified Nexus Approach
- Series:
Volume 14 in the WU Series
- Author(s):
- Pedro Schoueri
- Date of publication:
December 2019
- ISBN:
978-90-8722-581-0
- Type of publication:
Print book
- Number of pages:
324
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 105 / USD 125 (VAT excl.)
- tab_1
- Title:
Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
- Subtitle:
The Modified Nexus Approach
- Series:
Volume 14 in the WU Series
- Author(s):
- Pedro Schoueri
- Date of publication:
December 2019
- ISBN:
978-90-8722-582-7
- Type of publication:
eBook in an ePub format
- Number of pages:
324
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 84 / USD 100 (VAT excl.)
- tab_2
- Title:
Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
- Subtitle:
The Modified Nexus Approach
- Series:
Volume 14 in the WU Series
- Author(s):
- Pedro Schoueri
- Date of publication:
December 2019
- ISBN:
978-90-8722-583-4
- Type of publication:
eBook in PDF format
- Number of pages:
324
- Other:
This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.
Please note: Adobe Acrobat Reader is required
- Price:
- EUR 84 / USD 100 (VAT excl.)
- tab_3
- Title:
Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
- Subtitle:
The Modified Nexus Approach
- Series:
Volume 14 in the WU Series
- Author(s):
- Pedro Schoueri
- Date of publication:
December 2019
- ISBN:
978-90-8722-581-0
- Type of publication:
Online book
- Number of pages:
324
- Terms:
Up to 5 users. View purchase information
- Price:
- EUR 105 / USD 125 (VAT excl.)
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To obtain bulk or student discounts, contact Customer Support.
- Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
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Why this book?This book sheds light on the complexity of the environment in which the BEPS Project operates. It contrasts the commands of the modified nexus approach (BEPS Action 5) with those of EU law, WTO law and international investment agreements. Though it is clear that, as soft law, the Actions of the BEPS Project should remain within the limits established by hard law, the book identifies several instances in which this line has been crossed by the modified nexus approach.This conflict between hard and soft law frameworks is treated as analogous to the notion of fragmentation of international law and, against this backdrop, the book proposes that the notion of institutional dialogue could help build a pathway for a more productive relationship between these frameworks.DownloadsThis book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series.
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