Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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In the field of tax power, the current proposals show a tendency towards an increasing limitation of the autonomy of tax policy decisions, in other words national tax sovereignty. Needless to say that this is a main battlefront dealing with multilateralism and cooperation against unilateralism and autonomy. Also in this field, the final outcome seems uncertain for several reasons. The first is the legal tool enhancing international tax cooperation, mainly based on soft law instruments, except in the case of specific supranational areas (European Union). The second and more important reason deals with the different and sometimes opposite positions an economic interests of the States involved in the process; in this respect and beyond the traditional difference between developed and developing countries, the so called “intermediary countries” (some of them well developed) may raise concerns and this will be a hard way to the global consensus.

At the end of the day, tax cooperation may be reinforced but national sovereignty will still be strong and preserved, as long as the wording used in the allocation rules of the Tax Treaties will continue to say “may be taxed…” instead of “shall be taxed…”. Nothing will be the same, but neither so different.