Rita Calçada Pires: Multilateralism, Multilateralism, Who Is Sovereign after All? Tax Sovereignty after BEPS Multilateral Instrument

Multilateralism, Multilateralism, Who Is Sovereign after All? Tax Sovereignty after BEPS Multilateral Instrument

Rita Calçada Pires

About the book

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.

Pires, Rita Calçada. “Multilateralism, Multilateralism, Who Is Sovereign after All? Tax Sovereignty after BEPS Multilateral Instrument”. In A Multilateral Convention for Tax: From Theory to Implementation, edited by por Rocha, Sergio André; Christians, Allison. Kluwer Law International, 2021.

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