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Creating a new international tax policy regime : the presence of European stakeholders in the OECD/G20's BEPS project

Wecker, Fabian (2016) Creating a new international tax policy regime : the presence of European stakeholders in the OECD/G20's BEPS project.

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Abstract:This article analyses the presence of European stakeholders in the project against Base Erosion and Profit Shifting led by the OECD and the G20. Using qualitative data, the impact of the internal dimension of EU policy-making, conceptualized as internal policies, policy-goals and interests, on the presence of European stakeholders in the BEPS project is examined. While observing that generally international and EU tax policy is hampered by a prisoner’s dilemma and divergent policy preferences between states, European interests succeed on the international level as EU Member States and the supranational institutions agree jointly to pursue an approach that is based on soft-law, leaving countries the discretion to implement the recommendations that are issued by the OECD/G20. The European Commission makes use of international fora to circumvent internal decision-making complexities in order to push through its internal policy-objective to go beyond the BEPS project without challenging the national tax-setting sovereignty.
Item Type:Essay (Bachelor)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:86 law, 88 social and public administration, 89 political science
Programme:Management Society and Technology BSc (56654)
Link to this item:http://purl.utwente.nl/essays/70379
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