04331oam 2200577 450 991081381540332120220824215327.090-8722-666-7(CKB)4940000000596820(MiAaPQ)EBC6460375(EXLCZ)99494000000059682020210619d2020 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierInternational and EU tax multilateralism challenges raised by the MLI /editor, Ana Paula DouradoAmsterdam, Netherlands :IBFD,[2020]©20201 online resource (337 pages)90-8722-665-9 Introduction: International tax multilateralism or reinforced unilateralism? /Dourado, A.P.; p. 1-11Chapter 1: Substantive multilateralism in the context of the MLI /García Antón, R.; p. 15-32Chapter 2: Is there a role for multilateralism regarding the euro in the EMU? /Vanistendael, F.J.G.M.; p. 35-51Chapter 3: The European Union and tax good governance in a multilateral environment /Lyal, R.; p. 53-66Chapter 4: Binding coordination in the European Union : status quo and ideas for a brighter future /Arginelli, P.; p. 67-121Chapter 5: Unveiling the MLI : an analysis of its nature, relationship to covered tax agreements and interpretation in light of the obligations of its parties /Szudoczky, R.Blum, D.W.; p. 125-160Chapter 6: Obligations to MLI non-signatories within the inclusive framework /Schoueri, L.E.Galdino, G. (Guilherme); p. 161-196Chapter 7: Multilateralism and international tax law : the interpretation of tax treaties in light of the multilateral instrument /Prokisch, R.Man, F. Souza de; p. 199-225Chapter 8: The multilateral instrument and asymmetric choices under articles 12-15 on PE threshold /Brokelind, C.; p. 227-239Chapter 9: From the guiding principle to the principal purpose test : burden of proof and legal consequences /Gomes, M.L.; p. 243-265Chapter 10: Implementation and application of the LoB clause in BEPS Action 6/MLI : legal and pragmatic challenges /Kuźniacki, B.; p. 267-292Chapter 11: Multilateralism in dispute resolution : some thoughts on the OECD multilateral instrument and the EU Dispute Resolution Directive /Govind, S.P.Monsenego, J. (Jérôme); p. 295-316This book 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.Double taxationDouble taxationEuropean Union countriesTaxationLaw and legislationEuropean Union countriesfastDouble taxation.Double taxationTaxationLaw and legislation.341.484Dourado Ana PaulaMiAaPQMiAaPQUtOrBLWBOOK9910813815403321International and EU tax multilateralism4032166UNINA