Soft law in international law-making: the case of the OECD/G20 BEPS Project
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Hamburg
Verlag Dr. Kovač
2021
|
| Series: | Schriftenreihe Völkerrecht, Europarecht, vergleichendes öffentliches Recht
17 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 137 Seiten |
| ISBN: | 9783339126900 3339126909 |
Staff View
MARC
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| 240 | 1 | 0 | |a Soft law: cooperation, compliance and the BEPS Project |
| 245 | 1 | 0 | |a Soft law in international law-making |b the case of the OECD/G20 BEPS Project |c Theo Gatterer |
| 264 | 1 | |a Hamburg |b Verlag Dr. Kovač |c 2021 | |
| 300 | |a 137 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 490 | 1 | |a Schriftenreihe Völkerrecht, Europarecht, vergleichendes öffentliches Recht |v 17 | |
| 502 | |b Diplomarbeit |c Universität Innsbruck | ||
| 610 | 2 | 7 | |a OECD |b Base Erosion and Profit Shifting Project |0 (DE-588)1125638788 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |2 gnd |9 rswk-swf |
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| 653 | |a Compliance | ||
| 653 | |a Internationales Steuerrecht | ||
| 653 | |a Multinationale Unternehmen | ||
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Record in the Search Index
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|---|---|
| adam_text | TABLE
OF
CONTENTS
PREFACE
15
1.
INTRODUCTION
17
2.
THE
BEPS-PROJECT
21
2.1
THE
CURRENT
INTERNATIONAL
TAX
SYSTEM
21
2.2
THE
ACTION
PLAN
ON
BEPS
-
BEPS
PACKAGE
25
2.3
THE
BEPS
FINAL
REPORTS
27
2.3.1
MINIMUM
STANDARDS
29
2.3.2
RECOMMENDATIONS
AND
BEST
PRACTICES
34
2.4
IMPLEMENTATION
40
2.5
THE
INCLUSIVE
FRAMEWORK
ON
BEPS
41
2.6
THE
BEPS
PROJECT
AS
SOFT
LAW
45
3.
SOFT
LAW
47
3.1.
FORMS
OF
SOFT
LAW
50
3.1.1
SOFT
LAW
IN
THE
BEPS
PROJECT
56
3.2
SOFT
LAW
VS
HARD
LAW
58
3
.2.1
ADVANTAGES
AND
DISADVANTAGES
OF
HARD
LAW
59
3
.2.2
TWO
PHASES
OF
COOPERATION
-
BARGAINING
AND
ENFORCEMENT
61
3.2.3
SOFT
LAW
AS
AN
ALTERNATIVE
63
3.3
ADVANTAGES
OF
SOFT
LAW
64
3.3.1
TIME
PRESSURE
64
3.3.2
TECHNICAL
OR
FINANCIAL
DIFFICULTIES
65
3.3.3
DIVERSE
INTERESTS
66
3.3.4
UNCERTAINTY
79
3.4
AN
ALTERNATIVE
PHILOSOPHY
OF
LAW-MAKING
87
4.
THE
INCLUSIVE
FRAMEWORK
ON
BEPS
AS
AN
INTERNATIONAL
REGIME
91
4.1
INTERNATIONAL
REGIMES
IMPACT
ON
INTERNATIONAL
COOPERATION
92
4.2
INTERNATIONAL
REGIMES
AND
COMPLIANCE
WITH
SOFT
LAW
94
4.2.1
TRADITIONS
OF
THOUGHT
ON
COMPLIANCE
WITH
INTERNATIONAL
LAW
95
4
2.2
REPUTATION
AND
A
NEW
SOVEREIGNTY
97
4.2.3
COMMUNITY
AND
LEGITIMACY
104
4.2.4
INTERNATIONAL
REGIMES
AND
THE
TRANSNATIONAL
LEGAL
PROCESS
107
4.2.5
INSTITUTIONAL
DESIGN
AND
DELEGATION
109
4.3
THE
INCLUSIVE
FRAMEWORK
AND
COMPLIANCE
WITH
THE
BEPS
PROJECT
111
4.4
GLOBAL
GOVERNANCE
AND
THE
LEGITIMACY
QUESTION
113
4.5
FIRST
RESULTS
OF
THE
BEPS
PROJECT
117
5.
CONCLUSION
119
BIBLIOGRAPHY
125
|
| adam_txt |
TABLE
OF
CONTENTS
PREFACE
15
1.
INTRODUCTION
17
2.
THE
BEPS-PROJECT
21
2.1
THE
CURRENT
INTERNATIONAL
TAX
SYSTEM
21
2.2
THE
ACTION
PLAN
ON
BEPS
-
BEPS
PACKAGE
25
2.3
THE
BEPS
FINAL
REPORTS
27
2.3.1
MINIMUM
STANDARDS
29
2.3.2
RECOMMENDATIONS
AND
BEST
PRACTICES
34
2.4
IMPLEMENTATION
40
2.5
THE
INCLUSIVE
FRAMEWORK
ON
BEPS
41
2.6
THE
BEPS
PROJECT
AS
SOFT
LAW
45
3.
SOFT
LAW
47
3.1.
FORMS
OF
SOFT
LAW
50
3.1.1
SOFT
LAW
IN
THE
BEPS
PROJECT
56
3.2
SOFT
LAW
VS
HARD
LAW
58
3
.2.1
ADVANTAGES
AND
DISADVANTAGES
OF
HARD
LAW
59
3
.2.2
TWO
PHASES
OF
COOPERATION
-
BARGAINING
AND
ENFORCEMENT
61
3.2.3
SOFT
LAW
AS
AN
ALTERNATIVE
63
3.3
ADVANTAGES
OF
SOFT
LAW
64
3.3.1
TIME
PRESSURE
64
3.3.2
TECHNICAL
OR
FINANCIAL
DIFFICULTIES
65
3.3.3
DIVERSE
INTERESTS
66
3.3.4
UNCERTAINTY
79
3.4
AN
ALTERNATIVE
PHILOSOPHY
OF
LAW-MAKING
87
4.
THE
INCLUSIVE
FRAMEWORK
ON
BEPS
AS
AN
INTERNATIONAL
REGIME
91
4.1
INTERNATIONAL
REGIMES
'
IMPACT
ON
INTERNATIONAL
COOPERATION
92
4.2
INTERNATIONAL
REGIMES
AND
COMPLIANCE
WITH
SOFT
LAW
94
4.2.1
TRADITIONS
OF
THOUGHT
ON
COMPLIANCE
WITH
INTERNATIONAL
LAW
95
4
2.2
REPUTATION
AND
A
'
NEW
SOVEREIGNTY
'
97
4.2.3
COMMUNITY
AND
LEGITIMACY
104
4.2.4
INTERNATIONAL
REGIMES
AND
THE
TRANSNATIONAL
LEGAL
PROCESS
107
4.2.5
INSTITUTIONAL
DESIGN
AND
DELEGATION
109
4.3
THE
INCLUSIVE
FRAMEWORK
AND
COMPLIANCE
WITH
THE
BEPS
PROJECT
111
4.4
GLOBAL
GOVERNANCE
AND
THE
LEGITIMACY
QUESTION
113
4.5
FIRST
RESULTS
OF
THE
BEPS
PROJECT
117
5.
CONCLUSION
119
BIBLIOGRAPHY
125 |
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| id | DE-604.BV048379687 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:18:17Z |
| indexdate | 2024-07-10T09:36:30Z |
| institution | BVB |
| isbn | 9783339126900 3339126909 |
| language | English |
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| physical | 137 Seiten |
| publishDate | 2021 |
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| publisher | Verlag Dr. Kovač |
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| series | Schriftenreihe Völkerrecht, Europarecht, vergleichendes öffentliches Recht |
| series2 | Schriftenreihe Völkerrecht, Europarecht, vergleichendes öffentliches Recht |
| spelling | Gatterer, Theo Verfasser (DE-588)1275622399 aut Soft law: cooperation, compliance and the BEPS Project Soft law in international law-making the case of the OECD/G20 BEPS Project Theo Gatterer Hamburg Verlag Dr. Kovač 2021 137 Seiten txt rdacontent n rdamedia nc rdacarrier Schriftenreihe Völkerrecht, Europarecht, vergleichendes öffentliches Recht 17 Diplomarbeit Universität Innsbruck OECD Base Erosion and Profit Shifting Project (DE-588)1125638788 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Soft law (DE-588)4196078-6 gnd rswk-swf Soft Law Völkerrecht Internationale Zusammenarbeit Compliance Internationales Steuerrecht Multinationale Unternehmen Steuervermeidung Internationale Organisationen (DE-588)4113937-9 Hochschulschrift gnd-content OECD Base Erosion and Profit Shifting Project (DE-588)1125638788 b Internationales Steuerrecht (DE-588)4027451-2 s Soft law (DE-588)4196078-6 s DE-604 Erscheint auch als Online-Ausgabe 978-3-339-12691-7 Schriftenreihe Völkerrecht, Europarecht, vergleichendes öffentliches Recht 17 (DE-604)BV043954752 17 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033758565&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gatterer, Theo Soft law in international law-making the case of the OECD/G20 BEPS Project Schriftenreihe Völkerrecht, Europarecht, vergleichendes öffentliches Recht OECD Base Erosion and Profit Shifting Project (DE-588)1125638788 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Soft law (DE-588)4196078-6 gnd |
| subject_GND | (DE-588)1125638788 (DE-588)4027451-2 (DE-588)4196078-6 (DE-588)4113937-9 |
| title | Soft law in international law-making the case of the OECD/G20 BEPS Project |
| title_alt | Soft law: cooperation, compliance and the BEPS Project |
| title_auth | Soft law in international law-making the case of the OECD/G20 BEPS Project |
| title_exact_search | Soft law in international law-making the case of the OECD/G20 BEPS Project |
| title_exact_search_txtP | Soft law in international law-making the case of the OECD/G20 BEPS Project |
| title_full | Soft law in international law-making the case of the OECD/G20 BEPS Project Theo Gatterer |
| title_fullStr | Soft law in international law-making the case of the OECD/G20 BEPS Project Theo Gatterer |
| title_full_unstemmed | Soft law in international law-making the case of the OECD/G20 BEPS Project Theo Gatterer |
| title_short | Soft law in international law-making |
| title_sort | soft law in international law making the case of the oecd g20 beps project |
| title_sub | the case of the OECD/G20 BEPS Project |
| topic | OECD Base Erosion and Profit Shifting Project (DE-588)1125638788 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Soft law (DE-588)4196078-6 gnd |
| topic_facet | OECD Base Erosion and Profit Shifting Project Internationales Steuerrecht Soft law Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033758565&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV043954752 |
| work_keys_str_mv | AT gatterertheo softlawcooperationcomplianceandthebepsproject AT gatterertheo softlawininternationallawmakingthecaseoftheoecdg20bepsproject |