Abstract
This contribution seeks answers to the following three questions:
1. What does history teach us about the international governance tools regarding tax incentives and about soft or hard law used by supranational organizations in respect of tax incentives? Is there a multi-way flow of concepts, principles and categories between international organizations and supranational organizations?
2. Should there be coordination, or in the longer run harmonization? Should this coordination/harmonization be enacted on a regional basis and/or on a global basis? If so, what should be addressed?
3. Is it likely that all these governance initiatives will result in a global supranational frmaework for tax incentives in the sense that al regional organizations in the world will follow the recommendations of the international organizations and/or follow the examples of other regional organizations?
1. What does history teach us about the international governance tools regarding tax incentives and about soft or hard law used by supranational organizations in respect of tax incentives? Is there a multi-way flow of concepts, principles and categories between international organizations and supranational organizations?
2. Should there be coordination, or in the longer run harmonization? Should this coordination/harmonization be enacted on a regional basis and/or on a global basis? If so, what should be addressed?
3. Is it likely that all these governance initiatives will result in a global supranational frmaework for tax incentives in the sense that al regional organizations in the world will follow the recommendations of the international organizations and/or follow the examples of other regional organizations?
| Original language | English |
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| Title of host publication | EU Law and the Building of Global Supranational Tax Law |
| Subtitle of host publication | EU BEPS and State Aid |
| Editors | Dennis Weber |
| Place of Publication | Amsterdam |
| Publisher | IBFD |
| Pages | 49-90 |
| Number of pages | 42 |
| ISBN (Print) | 978-90-8722-405-9 |
| Publication status | Published - 2017 |
Publication series
| Name | GREIT series |
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