Limits of International Cooperation: The Concept of “Jurisdiction Not to Tax” from the BEPS Project to GloBE

This article distinguishes between states’ harmful tax practices, unintended non-taxation and the sovereign exercise of “jurisdiction not to tax”. It concludes that states’ “jurisdiction not to tax” should not be undermined by international cooperation measures that are (solely) aimed at strengthening the jurisdiction of other states to tax cross-border income.