Conflicts of International Legal Frameworks in the area of Harmful Tax Competition
The Modified Nexus Approach
The book identifies conflicts between BEPS Action 5 and EU Law, WTO Law and International Investment Agreements, and proposes solutions for such conflicts.
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.
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).