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Community Interests Across International Law$
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Eyal Benvenisti and Georg Nolte

Print publication date: 2018

Print ISBN-13: 9780198825210

Published to Oxford Scholarship Online: July 2018

DOI: 10.1093/oso/9780198825210.001.0001

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Community Interests in International Taxation

Community Interests in International Taxation

(p.316) 16 Community Interests in International Taxation
Community Interests Across International Law

Tsilly Dagan

Oxford University Press

This chapter describes the multilateral efforts regarding four key concerns of the international community: Prevention of double taxation, fighting “harmful tax competition,” sharing of information, and the “gaps and frictions” between the tax systems of various countries noted by the recent BEPS report. It then asks what, in fact, constitutes the community’s interest in the international tax area, arguing that where tax policy is concerned, there is no clear “textbook answer” regarding the best way to tax internationally. The chapter criticizes two proxies which are often implicitly endorsed in order to evaluate international tax policy: Cooperation among states, and the prevention of market failures. It argues that cooperation, contrary to conventional wisdom, is neither a goal in itself nor is it a good enough proxy for the collective good, and that the elimination of market failures, although indisputably beneficial, may raise a second-best problem.

Keywords:   international law, community interests, international taxation, BEPS, tax competition, double taxation

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