LEADER 04331oam 2200577 450 001 9910813815403321 005 20220824215327.0 010 $a90-8722-666-7 035 $a(CKB)4940000000596820 035 $a(MiAaPQ)EBC6460375 035 $a(EXLCZ)994940000000596820 100 $a20210619d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aInternational and EU tax multilateralism $echallenges raised by the MLI /$feditor, Ana Paula Dourado 210 1$aAmsterdam, Netherlands :$cIBFD,$d[2020] 210 4$d©2020 215 $a1 online resource (337 pages) 311 $a90-8722-665-9 327 $aIntroduction: International tax multilateralism or reinforced unilateralism? /$rDourado, A.P.$g; p. 1-11 327 $aChapter 1: Substantive multilateralism in the context of the MLI /$rGarci?a Anto?n, R.$g; p. 15-32 327 $aChapter 2: Is there a role for multilateralism regarding the euro in the EMU? /$rVanistendael, F.J.G.M.$g; p. 35-51 327 $aChapter 3: The European Union and tax good governance in a multilateral environment /$rLyal, R.$g; p. 53-66 327 $aChapter 4: Binding coordination in the European Union : status quo and ideas for a brighter future /$rArginelli, P.$g; p. 67-121 327 $aChapter 5: Unveiling the MLI : an analysis of its nature, relationship to covered tax agreements and interpretation in light of the obligations of its parties /$rSzudoczky, R.$rBlum, D.W.$g; p. 125-160 327 $aChapter 6: Obligations to MLI non-signatories within the inclusive framework /$rSchoueri, L.E.$rGaldino, G. (Guilherme)$g; p. 161-196 327 $aChapter 7: Multilateralism and international tax law : the interpretation of tax treaties in light of the multilateral instrument /$rProkisch, R.$rMan, F. Souza de$g; p. 199-225 327 $aChapter 8: The multilateral instrument and asymmetric choices under articles 12-15 on PE threshold /$rBrokelind, C.$g; p. 227-239 327 $aChapter 9: From the guiding principle to the principal purpose test : burden of proof and legal consequences /$rGomes, M.L.$g; p. 243-265 327 $aChapter 10: Implementation and application of the LoB clause in BEPS Action 6/MLI : legal and pragmatic challenges /$rKuz?niacki, B.$g; p. 267-292 327 $aChapter 11: Multilateralism in dispute resolution : some thoughts on the OECD multilateral instrument and the EU Dispute Resolution Directive /$rGovind, S.P.$rMonsenego, J. (Je?ro?me)$g; p. 295-316 330 $aThis 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. 606 $aDouble taxation 606 $aDouble taxation$zEuropean Union countries 606 $aTaxation$xLaw and legislation 607 $aEuropean Union countries$2fast 615 0$aDouble taxation. 615 0$aDouble taxation 615 0$aTaxation$xLaw and legislation. 676 $a341.484 702 $aDourado$b Ana Paula 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910813815403321 996 $aInternational and EU tax multilateralism$94032166 997 $aUNINA