A Perspective on Supra-Nationality in Tax Law

Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015

U of Michigan Public Law Research Paper No. 425

U of Michigan Law & Econ Research Paper No. 14-019

7 Pages Posted: 14 Oct 2014 Last revised: 30 Oct 2014

Date Written: October 12, 2014

Abstract

The international tax regime is almost a hundred years old. Its basic principles were laid out by the report of the four economists (1923) and the first (League of Nations) model convention (1927). The world has changed tremendously since then with the advent of globalization and the more recent rise of the BRICS. Thus, it is not surprising that even the OECD is raising questions about ways in which the regime can be updated to fit the needs of the 21st century. In fact, the OECD BEPS project, which is driven to a large extent by the G20 and therefore is influenced by the BRICS (who are members of the G20), has the potential of significantly altering the contours of the international tax regime.

Keywords: BEPS, international tax, OECD

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., A Perspective on Supra-Nationality in Tax Law (October 12, 2014). Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015; U of Michigan Public Law Research Paper No. 425; U of Michigan Law & Econ Research Paper No. 14-019. Available at SSRN: https://ssrn.com/abstract=2508869 or http://dx.doi.org/10.2139/ssrn.2508869

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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