The XV BEPS action identifies multilateral trities as innovative approach to face challanges of globalization and base erosion phenomenon. Moving from the multilateral experience in tax field for an "intergrated" multilateral treaty will be anlyzed: the latter is planned by OECD for coexisting within current bilateral trities.Therefore, effectiveness and implementation of such an action will be evaluated. However, the political will to support and strengthen the multilateralism, cannot be separated from the acceptance of a democratic background, unthinkable if they are not effectively safeguarded the profiles of the taxpayer protection.
Il Multilateralismo nelle convenzioni internazionali in materia fiscale la prospettiva Europea e l'esperienza Italiana
DEL FEDERICO, Lorenzo
2015-01-01
Abstract
The XV BEPS action identifies multilateral trities as innovative approach to face challanges of globalization and base erosion phenomenon. Moving from the multilateral experience in tax field for an "intergrated" multilateral treaty will be anlyzed: the latter is planned by OECD for coexisting within current bilateral trities.Therefore, effectiveness and implementation of such an action will be evaluated. However, the political will to support and strengthen the multilateralism, cannot be separated from the acceptance of a democratic background, unthinkable if they are not effectively safeguarded the profiles of the taxpayer protection.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
