Conflicts of international legal frameworks in the area of harmful tax competition : the modified Nexus approach / Pedro Guilherme Lindenberg Schoueri
eng: The purpose of this thesis is to discuss the interaction of different international legal frameworks dealing with international tax competition. As soft law standards, the Actions of the BEPS Project should remain within the limits established by the hard law trade and investment framework. Thi...
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| Place / Publishing House: | Wien, 2018 |
| Year of Publication: | 2018 |
| Language: | German English |
| Subjects: | |
| Classification: | 86.73 - Steuerrecht 83.52 - Finanzwissenschaft 85.27 - Betriebswirtschaftliche Steuerlehre. Betriebliches Prüfungswesen |
| Physical Description: | vi, 257 Seiten |
| Notes: | Literaturverzeichnis: Seite 226-257 |
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| 100 | 1 | |a Lindenberg Schoueri, Pedro Guilherme |4 aut | |
| 245 | 0 | 0 | |a Conflicts of international legal frameworks in the area of harmful tax competition |b the modified Nexus approach |c Pedro Guilherme Lindenberg Schoueri |
| 264 | 1 | |a Wien |c 2018 | |
| 300 | |a vi, 257 Seiten | ||
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| 500 | |a Literaturverzeichnis: Seite 226-257 | ||
| 502 | |b Dissertation |c Wirtschaftsuniversität Wien |d 2018 | ||
| 520 | |a eng: The purpose of this thesis is to discuss the interaction of different international legal frameworks dealing with international tax competition. As soft law standards, the Actions of the BEPS Project should remain within the limits established by the hard law trade and investment framework. This thesis argues that this line has been crossed by BEPS Action 5, in connection with the Modified Nexus Approach. However, it is questionable whether the enforcement mechanisms of trade and investment treaties will be strong enough to drive compliance with the legal standards they set. This conflict between the hard and soft law frameworks of tax competition is treated as analogous to the notion of fragmentation of international law and, against this backdrop, this thesis proposes solutions for a more productive relationship between these frameworks. | ||
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| 971 | 5 | |a Wirtschaftsuniversität Wien |b Department für Öffentliches Recht und Steuerrecht |c Institut für Österreichisches und Internationales Steuerrecht | |
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