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E-raamat: Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law

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Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax LawSuurem pilt
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"A Multilateral Tax Treaty addresses the legal and political aspects of a multilateral convention in the field of international taxation. Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties ina quick and comprehensive manner. The recent adoption by as many as 100 jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the OECD Multilateral Instrument) is the most prominent step in this direction. This book shows how the BEPS Project has merely unveiled the problems related to bilateral tax relationships and articulates initiatives to ensure the sustainability of a multilateral consensus. In doing so, it also explains and evaluates the OECD Multilateral Instrument, addresses its procedural elements, and the practical issues relating to its implementation"--

Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive fashion. The recent adoption by as many as a hundred jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the OECD Multilateral Instrument) is the most prominent step in this direction. This book provides not only a detailed analysis of the OECD Multilateral Instrument but also discusses in depth the far-reaching implications of the international tax reform currently under way.

The author shows how the BEPS Project has merely unveiled the problems related to bilateral tax relationships and articulates initiatives to ensure the sustainability of a multilateral consensus. Drawing on the fields of international law, international relations, and political science, he develops a design strategy, complete with draft clauses, that fundamentally transforms the way states cooperate in the field of international tax, effectively addressing such problems as the following:

  • – the need for collective action;
  • – the problem structure of multilateral tax cooperation;
  • – the relevance of the OECD Model Tax Convention and Commentaries thereon;
  • – the place, position and operation of the OECD Multilateral Instrument;
  • – non-OECD member countries; and
  • – treaty shopping.

The principled and pragmatic structural solution presented would allow policymakers to continuously adapt and respond to the rapidly evolving nature of the global economy. The author’s original research and his recommendations for future development of the topic offer deeply informed guidance to policymakers, practitioners and other tax professionals, and academics.

Preface xi
List of Abbreviations xiii
Chapter 1 Introduction 1(8)
Chapter 2 Efforts for Multilateral International Tax Rules: 1920-1992 9(14)
2.1 Introduction
9(1)
2.2 An Analysis of Earlier Efforts for Multilateral Agreement in the Area of International Taxation
10(10)
2.2.1 1920-1943: The Founding Period of International Tax Law
10(4)
2.2.2 1943-1946: Emerging Consensus under Model Bilateral Tax Conventions, a Comparison of the London and Mexico Drafts
14(5)
2.2.3 1946-1992: Impracticalities of Further Efforts for a Comprehensive Multilateral Tax Treaty
19(1)
2.3 Conclusion
20(3)
Chapter 3 The Prospects of a Multilateral Agreement for International Taxation 23(16)
3.1 Introduction
23(2)
3.2 The Relevance of the OECD MTC in Modernising the Tax Treaty Network
25(9)
3.3 The Relevance of the OECD Commentaries in Modernising the Tax Treaty Network
27(1)
3.3.1 Introduction
27(2)
3.3.2 Case Selection
29(1)
3.3.3 Coding and Grouping
30(1)
3.3.4 Analysis
31(1)
3.3.5 Outcomes
32(2)
3.4 A Level Playing Field
34(2)
3.5 Conclusion: The Prospects of a Multilateral Agreement for International Taxation
36(3)
Chapter 4 In a Perfect World: A Normative View on Multilateral Cooperation in International Taxation 39(20)
4.1 Introduction
39(5)
4.2 Two Cosmopolitan Views on Procedural Fairness
44(12)
4.2.1 Habermas&apos Concept of Legitimate Law
44(5)
4.2.1.1 Social and System Integration
44(1)
4.2.1.2 Deliberative Democracy
45(3)
4.2.1.3 Deliberative International Tax Law
48(1)
4.2.2 Nussbaum&aposs Social Contract
49(5)
4.2.2.1 The Sovereign Duty
49(2)
4.2.2.2 Interpreting the Sovereign Duty as a Social Contract
51(1)
4.2.2.3 Mutual Advantage
52(1)
4.2.2.4 An Open Debate about the Scope and Content of the Social Contract
53(1)
4.2.3 Continuous, Inclusive and Transparent Deliberation on Tax Rules
54(2)
4.3 Conclusions
56(3)
Chapter 5 In a Less than Perfect World: A Realistic View on Multilateral Cooperation in International Taxation 59(34)
5.1 Introduction
59(1)
5.2 Selecting the Most Promising International Relations Perspective for Analysing International Tax Relations
60(7)
5.3 The Neoliberal Institutionalist View on Bilateral Tax Relations
67(6)
5.3.1 Introduction
67(1)
5.3.2 Bilateralism as a Response to Asymmetric Interests
67(1)
5.3.3 Bilateralism as a Means to Maximise Membership Surplus
68(2)
5.3.4 The Substance of Tax Treaties: Distributive Issues and 'Rules of the Road'
70(2)
5.3.5 Introducing External Effects
72(1)
5.4 The Neoliberal Institutionalist View on Multilateral Tax Relations
73(18)
5.4.1 The Substance of a Multilateral Agreement for International Taxation
73(1)
5.4.2 The Veil of Uncertainty
74(2)
5.4.3 A Synthesis: Uncertainty on Distributional Issues
76(1)
5.4.4 Some Illustrations: The Feasibility of a Multilateral Approach in Some Tax Policy Changes
77(6)
5.4.5 Two Rational Design Presumptions Point Towards Using Flexibility Mechanisms
83(1)
5.4.6 What Types of Flexibility Mechanisms?
84(2)
5.4.7 Procedural Elements of a Multilateral Agreement for International Taxation
86(9)
5.4.7.1 Participants
86(2)
5.4.7.2 Transparency
88(3)
5.5 Conclusions
91(2)
Chapter 6 A Design Strategy for a Multilateral Agreement for International Taxation 93(32)
6.1 Introduction
93(2)
6.2 A Forum for Discussions
95(7)
6.2.1 The Level Playing Field
95(2)
6.2.2 A Quicker Tax Treaty Amendment Process
97(3)
6.2.3 Introducing the Managerial Approach to International Taxation
100(2)
6.3 The Design Strategy: 'Managing' International Tax Matters over Time
102(15)
6.3.1 Introduction
102(1)
6.3.2 Continuous Interaction
102(3)
6.3.3 Building on Shared Understandings
105(4)
6.3.3.1 Introduction
105(1)
6.3.3.2 Norm Entrepreneurs
105(1)
6.3.3.3 Epistemic Communities
106(2)
6.3.3.4 Transparency and Inclusivity
108(1)
6.3.4 Legal Norms
109(4)
6.3.5 Transforming International Tax Law over Time
113(4)
6.4 An Illustration: The Climate Change Regime
117(6)
6.4.1 Introduction
117(1)
6.4.2 The Problem Structure of Addressing Climate Change Is Comparable to that of Addressing BEPS
118(2)
6.4.3 Managing the Climate Change Problem by Multilateral Agreement
120(3)
6.5 Conclusions
123(2)
Chapter 7 The Design of a Multilateral Agreement for International Taxation 125(70)
7.1 Introduction
125(3)
Part 7A: The Core Elements of the Multilateral Agreement for International Taxation
128(26)
7.2 Introduction to Part 7A
128(1)
7.3 The Organisation Managing the Multilateral Regime
129(6)
7.3.1 The Need for Institutional Flexibility
129(1)
7.3.2 Treaty Bodies in International Environmental Law
130(4)
7.3.3 Can Treaty Bodies Be Used for the Multilateral Agreement for International Taxation?
134(1)
7.4 Guiding Principles
135(4)
7.4.1 Objectives and Guiding Principles in International Legal Instruments
135(2)
7.4.2 The Use of Objectives and Guiding Principles in the Multilateral Agreement for International Taxation
137(2)
7.5 The Multilateral Agreement&aposs Network Effects
139(14)
7.5.1 Introduction
139(1)
7.5.2 Network Effects in International Public Law
140(12)
7.5.2.1 Can the Norms of a Multilateral Agreement Become a Binding Obligation on Third States Through Estoppel or Acquiescence?
140(5)
7.5.2.2 The Influence of a Multilateral Agreement on the Interpretation of Treaties with Third States
145(5)
7.5.2.3 A Pactum de Agendo : Harmonising Existing and Future Incompatible Bilateral Treaties with Third States
150(2)
7.5.3 The Multilateral Agreement&aposs Potential Network Effects
152(1)
7.6 Conclusion of Part 7A: The Core Elements of the Multilateral Agreement for International Taxation
153(1)
Part 7B: The Framework Convention-Protocol Design
154(31)
7.7 Introduction to Part 7B
154(1)
7.8 The Framework Convention-Protocol Design
155(1)
7.8.1 The Use of the Framework Convention-Protocol Design in International Law
155(1)
7.8.2 The Use of the Framework Convention-Protocol Design for the Multilateral Agreement for International Taxation
156(1)
7.9 The Relationship Between the Multilateral Agreement and the Bilateral Tax Treaty Network
156(10)
7.9.1 Introduction
156(1)
7.9.2 The Residual Rules on Conflict Resolution
157(2)
7.9.3 A Conflict Clause Governing the Relationship Between the Multilateral Agreement and the Bilateral Treaty Network
159(7)
7.9.3.1 Introduction
159(1)
7.9.3.2 The Relationship Between the Multilateral Agreement and the Bilateral Tax Treaty Network
160(3)
7.9.3.3 The Consequences of Conflict
163(2)
7.9.3.4 The Relationship Between the Multilateral Agreement and Treaties with Third States
165(1)
7.9.3.5 Conclusion
166(1)
7.10 The Use of Interpretative Flexibility Mechanisms
166(10)
7.10.1 Introduction
166(1)
7.10.2 Reservations and Menu Options
167(5)
7.10.2.1 Reservations and 'Menu Options' in International Law
167(1)
7.10.2.1.1 Reservations
167(1)
7.10.2.1.2 'Menu Options' (Contracting-In and Optional Clauses)
169(1)
7.10.2.2 Reservations and 'Menu Options' in the Multilateral Agreement for International Taxation
170(2)
7.10.3 'Rules of the Road'
172(4)
7.11 Dynamic Decision-Making Procedures
176(8)
7.11.1 The Need for Dynamic Decision-Making Procedures under the Framework Convention-Protocol Design
176(1)
7.11.2 Dynamic Decision-Making Procedures in International Law
177(5)
7.11.3 The Use of Dynamic Decision-Making Procedures in the Multilateral Agreement for International Taxation
182(2)
7.12 Conclusions of Part 7B: The Framework Convention-Protocol Design
184(1)
Part 7C: The 'Agreement to Scope'
185(10)
7.13 Introduction to Part 7C
185(1)
7.14 The 'Agreement to Scope'
185(7)
7.14.1 The 'Agreement to Scope' in International Public Law
185(5)
7.14.1.1 Pactum de Contrahendo and Pactum de Negotiando
186(3)
7.14.1.2 Monitoring and Reporting Mechanisms under the 'Agreement to Scope'
189(1)
7.14.2 The Use of the 'Agreement to Scope' Design for the Multilateral Agreement for International Taxation
190(2)
7.15 Conclusions of Part 7C: The 'Agreement to Scope'
192(1)
7.16 Conclusions: The Contours of the Multilateral Agreement for International Taxation
192(3)
Chapter 8 An Evaluation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting 195(26)
8.1 Introduction
195(1)
8.2 Explaining the BEPS Convention
196(18)
8.2.1 Articles 3-15 Avoid Distributive Concerns
196(5)
8.2.1.1 Introduction
196(1)
8.2.1.2 Multilateral Consensus on 'Rules of the Road'
196(2)
8.2.1.3 Agreement Is Facilitated by Coordinated Bilateral Negotiations
198(1)
8.2.1.4 Provisions that Avoid Distributive Concerns Altogether
199(2)
8.2.2 The Convention Employs Elements of the Framework Convention/Protocol and the Agreement to Scope Designs
201(13)
8.2.2.1 Introductory Observations
201(1)
8.2.2.2 Reservations and Optional Provisions
202(2)
8.2.2.3 How Is the Relationship Between the BEPS Convention and the Network of Bilateral Tax Treaties Governed?
204(7)
8.2.2.3.1 The Relationship Between the BEPS Convention and the Bilateral Tax Treaty Network
205(1)
8.2.2.3.2 The Consequences of Conflict; 'Compatibility Clauses'
206(5)
8.2.2.3.3 The Relationship Between the BEPS Convention and Treaties with Third States
211(1)
8.2.2.4 The BEPS Convention&aposs COP
211(2)
8.2.2.4.1 General Aspects
211(1)
8.2.2.4.2 Interpretation and Implementation of Provisions of the Convention
212(1)
8.2.2.4.3 Amendments to the BEPS Convention
212(1)
8.2.2.4.4 Adoption of Protocols
213(1)
8.2.2.5 Obligations to Reach Agreement: Pacta de Negotiando
213(1)
8.3 The BEPS Convention: A Structural Solution to Modernising International Tax Law?
214(5)
8.4 Summary and Conclusions
219(2)
Chapter 9 Conclusions 221(6)
Annex: Draft Clauses to the Framework Convention-Protocol Design and the 'Agreement to Scope' 227(20)
A The Framework Convention-Protocol Design
228(10)
B The 'Agreement to Scope'
238(9)
Bibliography 247(24)
Index 271
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