Processing...
Continue shopping Go to cart
return to product list

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.
tab_0
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):
Date of publication:
ISBN:

978-90-8722-581-0

Type of publication:

Print book

Number of pages:

± 340

Terms:

Shipping fees apply. View shipping information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Print
tab_offer
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Conflicts of International Legal Frameworks in the Area of Harmful Tax Competition
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.
 
This book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series.
Author(s)
Pedro Guilherme Lindenberg Schoueri is a lawyer in São Paulo, Brazil. He holds a PhD from the Vienna University of Economics and Business (WU) and LLMs from the University of Michigan and the Ludwig-Maximilians-Universität München (LMU).
Since we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
Send us your review
return to product list