International and EU Tax Multilateralism: Challenges Raised by the MLI

A comprehensive discussion of the meaning of multilateralism in international taxation, as well as the impact of the BEPS Project in the move towards international tax multilateralism.

Why this book?

This book on international tax multilateralism is composed of 11 chapters, which comprehensively discuss the meaning of multilateralism in international taxation from various complementary perspectives, as well as the impact of the base erosion and profit shifting project (BEPS Project) in the move towards international tax multilateralism. The insightful research on the topics now published started in preparation for the 13th GREIT Conference held in Lisbon in 2018.

In order to assess international tax multilateralism, the book focuses on the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), the Inclusive Framework, as well as on EU multilateralism.

The reader will find a thorough and ground-breaking analysis on the following subjects: formal versus substantial multilateralism; the features and challenges of the MLI; the obligations of MLI non-signatories within the Inclusive Framework, interpretation of the MLI and implementation issues; whether multilateralism is the purpose of the EU and TFEU Treaties and EU multilateralism, tax good governance, and its development policy; specific MLI regimes; and multilateral dispute resolution mechanisms.

The comprehensive research and complementary angles of analysis published in this volume make for essential reading on the issue. The book is addressed to academics, state, international and EU institutions, and practitioners dealing with the MLI and EU multilateral fiscal policies, and the intricate interpretation challenges they raise.

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This book is part of the GREIT Series

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Contributor(s)

Paolo Arginelli, Daniel Blum, Cécile Brokelind, Ana Paula Dourado, Guilherme Galdino, Ricardo García Antón, Sriram Govind, Błażej Kuźniacki, Marcus Livio Gomes, Richard Lyal, Jérôme Monsenego, Rainer Prokisch, Luís Eduardo Schoueri, Fernando Souza de Man, Rita Szudoczky, Frans Vanistendael.