Multilateral Cooperation in Tax Law

S. VIIPreface

This volume in the “Series on International Tax Law” includes the master’s theses of the part-time students attending the 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). The general topic for this year is “Multilateral Cooperation in Tax Law”. Tax evasion and aggressive tax planning causing BEPS have been widely discussed topics among academics and tax policymakers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. Co...