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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Lindenberg Schoueri, Pedro Guilherme aut Conflicts of international legal frameworks in the area of harmful tax competition the modified Nexus approach Pedro Guilherme Lindenberg Schoueri Wien 2018 vi, 257 Seiten txt n nc Literaturverzeichnis: Seite 226-257 Dissertation Wirtschaftsuniversität Wien 2018 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. Hochschulschrift (DE-588)4113937-9 gnd-content OECD Base Erosion and Profit Shifting Project b (DE-588)1125638788 Forschung und Entwicklung s (DE-588)4017897-3 Steuerwettbewerb s (DE-588)4403593-7 Internationales Steuerrecht s (DE-588)4027451-2 AT-OBV WUW078 AT-OBV ONB Wien gnd (DE-588)4066009-6 uvp YWOAW MAG1-3 43613-C.Stip 2223549790004498 |
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German English |
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Thesis Book |
| author |
Lindenberg Schoueri, Pedro Guilherme |
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Lindenberg Schoueri, Pedro Guilherme Conflicts of international legal frameworks in the area of harmful tax competition the modified Nexus approach OECD (DE-588)1125638788 Forschung und Entwicklung (DE-588)4017897-3 Steuerwettbewerb (DE-588)4403593-7 Internationales Steuerrecht (DE-588)4027451-2 |
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Lindenberg Schoueri, Pedro Guilherme |
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s p g l spg spgl |
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VerfasserIn |
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Lindenberg Schoueri, Pedro Guilherme |
| title |
Conflicts of international legal frameworks in the area of harmful tax competition the modified Nexus approach |
| title_sub |
the modified Nexus approach |
| title_full |
Conflicts of international legal frameworks in the area of harmful tax competition the modified Nexus approach Pedro Guilherme Lindenberg Schoueri |
| title_fullStr |
Conflicts of international legal frameworks in the area of harmful tax competition the modified Nexus approach Pedro Guilherme Lindenberg Schoueri |
| title_full_unstemmed |
Conflicts of international legal frameworks in the area of harmful tax competition the modified Nexus approach Pedro Guilherme Lindenberg Schoueri |
| title_auth |
Conflicts of international legal frameworks in the area of harmful tax competition the modified Nexus approach |
| title_new |
Conflicts of international legal frameworks in the area of harmful tax competition |
| title_sort |
conflicts of international legal frameworks in the area of harmful tax competition the modified nexus approach |
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2018 |
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vi, 257 Seiten |
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43613-C.Stip |
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OECD (DE-588)1125638788 Forschung und Entwicklung (DE-588)4017897-3 Steuerwettbewerb (DE-588)4403593-7 Internationales Steuerrecht (DE-588)4027451-2 |
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Hochschulschrift (DE-588)4113937-9 gnd-content |
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OECD Forschung und Entwicklung Steuerwettbewerb Internationales Steuerrecht |
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Hochschulschrift |
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Not Illustrated |
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