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The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.
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Allison Christians is the H. Heward Stikeman Chair in Tax Law at McGill University, where she researches national and international tax law and policy. She focuses specifically on the relationship between taxation and economic development, as well as the role of institutions in the creation of tax policy norms. Before her academic career, she practiced tax law at Wachtell, Lipton, Rosen & Katz and Debevoise & Plimpton in New York. She has been named one of the Global Tax 50 most influential individuals in international taxation.
Laurens van Apeldoorn is Assistant Professor of Constitutional Law and Legal Theory at the Open University, the Netherlands. His work on the intersection of law and philosophy is part of the research programme Transformative Effects of Globalisation in Law, funded by the Dutch Ministry of Education. Before joining the Open University, he was Assistant Professor of Philosophy at Leiden University. He has been O'Brien Fellow in Residence at the Centre for Human Rights and Legal Pluralism, McGill University, and Visiting Professor at the Centre for Ethics, University of Toronto.
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1. Two Principles for Tax Cooperation
2. Obstacles to Fair Cooperation
3. Subsistence Rights and the Duty of Assistance
4. Tax Cooperation With a Duty of Assistance
5. The Burden of Subsistence Rights Deficits
6. Tax Cooperation Without a Duty of Assistance
7. Conclusion
Tax Cooperation in an Unjust World
A Multilateral Convention for Tax: From Theory to Implementation
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A Multilateral Convention for Tax is a pioneering book that assesses a pivotal and revolutionary paradigm shift in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) versus a mechanism that primarily continues an ongoing flow of limited policy coordination—two radically opposed viewpoints on the convention—with thorough analyses that kindle the hopes and the realities of the current era of multilateral tax cooperation. Since the advent of modern income taxation over a century ago, the MLI has been the most dynamic multilateral initiative coordinating tax regimes on a global basis.
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Allison Christians is the H. Heward Stikeman Chair in Tax Law at McGill University.
Sergio André Rocha is Professor of Tax Law and Public Finance at UERJ.
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Introduction
Introduction by Allison Christians
PART I. The Purpose, Nature, and Significance of the MLI
CHAPTER 1. Multilateralism, Multilateralism, Who Is Sovereign after All? Tax Sovereignty After BEPS Multilateral Instrument, by Rita Calçada Pires
CHAPTER 2. The Multilateral Convention from a Public International Law Perspective, by Vanessa Arruda Ferreira
CHAPTER 3. Is the Multilateral Instrument Really Multilateral? by Nathalie Bravo
CHAPTER 4. Risk Society and International Tax Multilateralism, by Sergio André Rocha
PART II. Structure and Adoption
CHAPTER 5. The Framework of the BEPS Multilateral Instrument, by Ramon Tomazela Santos
CHAPTER 6. MLI Implementation and Impact from the Latin American and the Caribbean Perspective: Some Lessons for the Future, by Andrea Laura Riccardi Sacchi
CHAPTER 7. A Cross-Jurisdictional Analysis of MLI Implementation to Date, by Natalia Pushkareva
PART III. Implementation in Practice: Precedents, Challenges, and Prospects for Uniformity
CHAPTER 8. Domestic and Treaty-Based GAAR and SAAR: Potential Conflicts and Ordering Principles MLI and Argentine Treaty and Domestic Law, by Guillermo O. Teijeiro
CHAPTER 9. The DNA of the Principal Purpose Test in the Multilateral Instrument, by Marcus Livio Gomes
CHAPTER 10. Virtual PE Concept and the Challenges of a Multilateral Solution, by Michell Przepiorka & Gisele Barra Bossa
CHAPTER 11. From Bilateralism to Multilateralism: Is This Shift Beneficial for Developing Countries? A Focus on 7(1) MLI, by Ricardo García Antón
CHAPTER 12. Aggressive Tax Planning and Its Interaction with the MLI, by Cristián Billardi
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I am generally available for phone and video consultation and interviews on topics related to international tax law and policy, which includes international aspects of Canadian and US tax law, developments at global institutions (UN, OECD, G20, etc), and foundational principles of income tax policy.
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I am not your lawyer. I am a scholar of tax law. I do not provide advice or consultation on tax law and nothing on this website may be construed or relied upon as legal advice.