Klokar / Moldaschl Multilateral Cooperation in Tax Law

Series on International Tax Law, Volume 135
1. Auflage 2023
ISBN: 978-3-7094-1298-5
Verlag: Linde Verlag Wien
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, Band 135, 428 Seiten

Reihe: Schriftenreihe zum Internationalen Steuerrecht

An in-depth analysis of various aspects of multilateral cooperation in tax law

Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic “Multilateral Cooperation in Tax Law” was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business).

This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.

Autoren/Hrsg.

Klokar, Martin

Moldaschl, Katharina

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Österreich
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Leseproben

XVList of Abbreviations
AAR Authority for Advance Rulings ADS Automated digital services AEOI Automatic Exchange of Information ALP Arm’s Length Principle AOA Authorized OECD Approach APA Advance Pricing Agreement ATAD Anti-Tax Avoidance Directive ATAF African Tax Administration Forum ATP Aggressive Tax Planning ATX Austrian Stock Market B2B Business-to-Business BC Before Christ BEAT Base Erosion and Anti-Abuse Tax BEFIT Business in Europe: Framework for Income Taxation BEPS OECD/G20 Base Erosion and Profit Shifting Project BO Beneficial Owner BRICS Brazil, Russia, India, China and South Africa CARICOM Caribbean Community and Common Market CbCR Country-by-Country Reporting CCCTB Common Consolidated Corporate Tax Base CCTB Common Corporate Tax Base CE Conseil d’État CFA OECD Committee on Fiscal Affairs CFB Consumer-facing businesses CFC Controlled Foreign Company ...

Über Autor(innen)

Moldaschl, Katharina
Katharina Moldaschl ist Wissenschaftliche Mitarbeiterin am Institut für Österreichisches und Internationales Steuerrecht der WU Wien.

Klokar, Martin
Martin Klokar berät Klienten und Berater im Steuerrecht, spezialisiert auf Fragen bei grenzüberschreitenden Sachverhalten und Fällen der internationalen Doppelbesteuerung sowie im Ertrags- und Immobiliensteuerrecht. Zudem ist er Faculty-Mitglied im Rahmen des postgradualen LL.M.-Programms „International Tax Law“ sowie Lehrbeauftragter am Institut für Österreichisches und Internationales Steuerrecht der WU Wien, an dem er zuvor als Universitätsassistent lehrte und forschte. Er ist Autor zahlreicher Fachpublikationen im österreichischen, europäischen und internationalen Steuerrecht sowie Fachvortragender (u.a. an der Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen).