Quotation Ferreira Liotti, Belisa. 2022. Limits of International Cooperation: The Concept of “Jurisdiction Not to Tax” from the BEPS Project to GloBE. Bulletin for International Taxation. 76 (2), 63-81.


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Abstract

This article distinguishes between states’ harmful tax practices, unintended non-taxation and the sovereign exercise of “jurisdiction not to tax”. It concludes that states’ “jurisdiction not to tax” should not be undermined by international cooperation measures that are (solely) aimed at strengthening the jurisdiction of other states to tax cross-border income.

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Status of publication Published
Affiliation External
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title Limits of International Cooperation: The Concept of “Jurisdiction Not to Tax” from the BEPS Project to GloBE
Volume 76
Number 2
Year 2022
Page from 63
Page to 81
Reviewed? Y
URL https://research.ibfd.org/#/doc?url=/collections/bit/html/bit_2022_02_e2_2.html
DOI n.a.
Open Access N

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