000			01743nab a2200253 c 4500
999			_c142303 _d142303
003			ES-MaIEF
005			20221011180945.0
007			ta
008			200806t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aGarbarino, Carlo _917174
245		0	_aHow countervailing measures could be used to limit strategic tax competition _ban international overview _c Carlo Garbarino
260			_c2020
500			_aResumen.
520			_aThe paper focuses on possible policy responses that imply forms of multilateral governance to address tax competition that go beyond the current bilateralism of tax treaties. After clarifications on the nature of countervailing measures in the area of direct taxation, the paper develops a discussion of the impacts of tax competition on the global and local level and an inquiry about the shift from value creation to global taxation of multinational enterprises (MNEs), minimum standards for the taxation of MNEs in light of the fact that these entities fragment their tax liabilities across different territorial jurisdictions while their profits are truly planetary. The article then extends to issues of institutional design and develops an analysis of potential avenues for promoting multilateral policies aiming at the establishment of defensive coalitions of Governments again the impacts of tax competition.
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_941975 _aCONTROL
650		4	_aFISCALIDAD INTERNACIONAL _943700
650		4	_aPRIMER PILAR (OCDE) _967756
650		4	_aSEGUNDO PILAR (OCDE) _967772
773	0		_9162423 _oOP 2141/2020/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 4, April 2020, p. 416-431
942			_cART