ABSTRACT
The present chapter aims at analyzing how the BEPS Project has managed to divert the debate from such a central point as the allocation of taxing rights. For this purpose, in section §3.02, a historical evolution of the prevalent normative arguments in international taxation is proposed. The authors pose that economic allegiance, economic neutrality, and now cooperation against abusive behavior have all been used as grounds to justify the preference for allocating tax jurisdiction to the State of residence, being the inconsistencies of such approaches often ignored. In section §3.03, the interaction of the current cooperative trend with the sovereignty of States is analyzed.
SCHOUERI, L.E.; GALENDI JUNIOR, R. A. Justification and Implementation of the Internacional Allocation of Taxing Rights: Can We Take One Thing at a Time? In Tax Sovereignty in the BEPS Era. Series on International Taxation – V. 60. Amsterdam: Wolters Kluwer, 2017, p. 47-72.