ABSTRACT
This chapter will briefly analyse the Action Plan proposals in order to identify, in the “Strategic Plan”, the enemy to be fought. Afterwards, it will examine the “armoury” (Actions) and its destructive potential. The chapter then aims to demonstrate that some alliances are preserved by the High Command (those who control it), while others may be sacrificed. The conclusion will present a criticism of the military approach and, as a unique way to achieve lasting peace, an alternative will be proposed: cooperation.
SCHOUERI, L. E. Chapter 2: The BEPS Project: still a military approach. In: Pasquale Pistone; Dennis Weber. (Org.). The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study. 1ed.Holanda: IBFD, 2018, v. , p. 15-34