On the Legitimacy of International Tax Law.
Peters, Cees.
On the Legitimacy of International Tax Law. - 1st ed. - 1 online resource (567 pages) - IBFD Doctoral Series . - IBFD Doctoral Series .
Intro -- Title Page -- Copyright Page -- Table of Contents -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. Setting the scene -- 1.2. What is at stake? Two propositions about international taxation -- 1.3. Subject of this study -- 1.3.1. A few words on the history of this study -- 1.3.2. The changing pendulum of international taxation -- 1.3.3. Towards an improvement of the legitimacy of international tax law -- 1.4. Structure and methodology -- 1.4.1. General overview of the structure -- 1.4.2. An exercise of fiscal sociology -- 1.4.3. Normative framework -- 1.4.3.1. Introduction -- 1.4.3.2. A Habermasian perspective on the legitimacy of international tax law -- 1.4.3.3. The contribution of social-scientific knowledge to the legitimacy of international tax law -- 1.5. Limitations of this study -- 1.6. Relevance of this study -- Part A: The Changing Pendulum of International Taxation -- Chapter 2: The State in the Changing International Society -- 2.1. Introduction -- 2.2. The "traditional" state-society interaction -- 2.2.1. National paradigms of law and society -- 2.2.2. The external relationships of states -- 2.2.3. Conclusion -- 2.3. The changing state-society interaction -- 2.3.1. Introduction to the changing state-society interaction -- 2.3.2. States as a matter of fact -- 2.3.3. States and the changing role of international economic law -- 2.3.4. States and the growing importance of markets -- 2.3.4.1. The countervailing logics of states and markets in the changing society -- 2.3.4.2. Regulatory competition as a matter of fact and as an idea -- 2.3.5. The evolution of the tax law market -- 2.3.5.1. What is the tax law market? -- 2.3.5.2. The institutional complexity of the tax law market -- 2.3.6. Conclusion -- 2.4. Conclusion -- Chapter 3: International Tax Law in the Changing State-Society Interaction -- 3.1. Introduction. 3.2. Different approaches to the study of international tax law -- 3.3. International tax law in the traditional state-society interaction -- 3.3.1. The OECD legal framework dealing with the problem of juridical double taxation -- 3.3.2. Scope and characteristics of international tax law -- 3.4. The transformation of international tax law in the changing state-society interaction -- 3.5. Conclusion -- Chapter 4: The Norms of International Taxation in the Changing State-Society Interaction -- 4.1. Introduction -- 4.2. Norms of international taxation - The traditional presentation -- 4.2.1. Economic efficiency -- 4.2.2. Equity considerations -- 4.2.3. The division between efficiency and equity -- 4.3. Equity norms in the changing state-society interaction -- 4.3.1. Inter-individual equity -- 4.3.1.1. The traditional presentation -- 4.3.1.2. Sociological reflections -- 4.3.2. Inter-nation equity -- 4.3.2.1. The traditional presentation -- 4.3.2.2. Sociological reflections -- 4.3.3. Concluding remarks -- 4.4. International tax neutrality in the changing state-society interaction -- 4.4.1. The "class" of international tax neutralities -- 4.4.1.1. Introduction to international tax neutrality -- 4.4.1.2. Contemporary evaluations of the international tax neutralities -- 4.4.1.3. CIN and CEN as autonomous legal concepts -- 4.4.2. The evolution of international tax neutrality -- 4.4.2.1. The second wave of economic scholarship -- 4.4.2.2. The third wave of economic scholarship -- 4.4.3. Sociological reflections -- 4.5. Conclusion -- Chapter 5: Analysis of International Tax Law in the Changing State-Society Interaction -- 5.1. Introduction -- 5.2. Understanding the transformation of international tax law in the changing pendulum of international taxation -- 5.2.1. Introduction. 5.2.2. The evolution of the tax law market and the political-economic conflict of international taxation -- 5.2.3. The transformation of international tax law as a symptom of a changing concern with fairness -- 5.2.4. Conclusion -- 5.3. Responding to the changing pendulum of international taxation -- 5.3.1. Transparency -- 5.3.2. Taxation of multinational companies: The BEPS project -- 5.3.3. Conclusion -- 5.4. Social-scientific knowledge and the legitimacy of international tax law in the changing state-society interaction -- 5.4.1. International tax neutrality in the traditional state-society interaction -- 5.4.2. Ordoliberalism and the legitimacy of international tax law -- 5.4.3. The problem of conceptualizing international tax neutrality in the changing state-society interaction -- Part B: Improving the Legitimacy of International Tax Law in the Changing State-Society Interaction -- Chapter 6: A Habermasian Perspective on the Legitimacy of International Tax Law -- 6.1. Introduction -- 6.2. Brief introduction to the work of Habermas -- 6.3. A different conceptual model of society -- 6.3.1. Lifeworld and systems -- 6.3.2. Social integration and system integration in the changing state-society interaction -- 6.4. On the social genesis of law and politics -- 6.4.1. Introduction -- 6.4.2. Language and society: Between "facticity and validity" -- 6.4.3. The sociological need for legitimate law -- 6.4.4. The normative justification of law and the characterization of law -- 6.4.5. Conclusion -- 6.5. Implications of the Habermasian perspective on legitimacy for matters of direct taxation -- 6.5.1. Normative considerations about legitimacy -- 6.5.2. The legitimation of taxation and Habermas's model of society -- 6.6. Understanding the legitimacy problems of international tax law with the help of Habermas's theoretic framework -- 6.6.1. Introduction. 6.6.2. Analysis of the legitimacy problems of international tax law -- 6.6.2.1. Social integration and system integration in international taxation -- 6.6.2.2. Between the facts and norms of international tax law: The role of civil society and the media -- 6.6.2.3. The procedures of the traditional institutions of international taxation -- 6.6.2.4. Conclusion -- 6.6.3. Analysis of the state consent model of legitimacy -- 6.7. The cautious constitutionalization of international tax law -- 6.8. Conclusion -- Chapter 7: Social-Scientific Knowledge in the Changing State-Society Interaction -- 7.1. Introduction -- 7.2. Knowledge in a web of links: Conceptualizing and understanding the autonomy of international tax law -- 7.2.1. Understanding taxation within society -- 7.2.2. The taxonomy of the autonomy of (international) tax law -- 7.3. Methodological issues -- 7.3.1. Introduction -- 7.3.2. Methodology in the social sciences -- 7.3.3. The separation within the social sciences -- 7.4. Improving the longstanding alliance of economic and legal research in the field of international taxation -- 7.4.1. The alliance of economic and legal research to obtain knowledge about taxation -- 7.4.2. The need to study international taxation in a more endogenous way -- 7.4.2.1. Introduction -- 7.4.2.2. The separation of political and economic considerations -- 7.4.2.2.1. Structural power and the split of international political economy -- 7.4.2.2.2. The risk of being blind to structural power -- 7.4.2.3. The separation of legal and economic considerations -- 7.4.2.4. Conclusion -- 7.4.3. The need to look beyond a positivist methodology to understand the economy -- 7.4.3.1. Introduction -- 7.4.3.2. The two meanings of "economic" -- 7.4.3.3. The two identities of tax neutrality -- 7.4.4. Evaluation of the alliance between economic and legal research. 7.5. Methodological foundations of social-scientific knowledge in the changing state-society interaction -- 7.6. Conclusion -- Part C: Future -- Chapter 8: Democratic International Tax Governance in the 21st Century -- 8.1. Introduction -- 8.2. The future of international taxation in a changing society -- 8.3. International tax law in a changing society -- 8.3.1. The changing functions of international tax law -- 8.3.2. A "law and society" perspective on international tax law -- 8.3.2.1. Introduction -- 8.3.2.2. International tax law and the behaviour of taxpayers -- 8.3.2.3. The need to develop the institutional function of international tax law -- 8.3.2.4. The trade-off between the effectiveness and the legitimacy of international tax law -- 8.4. A vision of international tax law for the future -- 8.4.1. Introduction -- 8.4.2. The template of deliberative supranationalism -- 8.4.3. Deliberative international tax law -- 8.4.3.1. Introduction -- 8.4.3.2. Horizontal and vertical conflicts of international tax law -- 8.4.3.3. The creation of a forum for deliberations -- 8.4.3.4. The role of supranational tax law and the function of the court -- 8.5. Communicative action in the international society of states and individuals -- 8.6. Evaluations and observations -- 8.6.1. Evaluation of the BEPS project -- 8.6.1.1. Introduction -- 8.6.1.2. Hybrid mismatch arrangements (action 2) -- 8.6.1.3. Development of a multilateral instrument (action 15) -- 8.6.1.4. Conclusion about the BEPS project -- 8.6.2. Concluding observations about international tax governance and the development of international tax law -- Chapter 9: Recommendations about the Use of Social-Scientific Knowledge -- 9.1. Introduction -- 9.2. International tax neutrality -- 9.2.1. Evaluation of international tax neutrality as a source of social-scientific knowledge about international taxation. 9.2.1.1. Introduction.
This book assesses the legitimacy of contemporary international tax law and makes recommendations to improve this legitimacy.
9789087222970
Conflict of laws-Taxation.
Double taxation.
Effectiveness and validity of law.
Electronic books.
K4475 .P484 2014
341.4844
On the Legitimacy of International Tax Law. - 1st ed. - 1 online resource (567 pages) - IBFD Doctoral Series . - IBFD Doctoral Series .
Intro -- Title Page -- Copyright Page -- Table of Contents -- Preface -- Abbreviations -- Chapter 1: Introduction -- 1.1. Setting the scene -- 1.2. What is at stake? Two propositions about international taxation -- 1.3. Subject of this study -- 1.3.1. A few words on the history of this study -- 1.3.2. The changing pendulum of international taxation -- 1.3.3. Towards an improvement of the legitimacy of international tax law -- 1.4. Structure and methodology -- 1.4.1. General overview of the structure -- 1.4.2. An exercise of fiscal sociology -- 1.4.3. Normative framework -- 1.4.3.1. Introduction -- 1.4.3.2. A Habermasian perspective on the legitimacy of international tax law -- 1.4.3.3. The contribution of social-scientific knowledge to the legitimacy of international tax law -- 1.5. Limitations of this study -- 1.6. Relevance of this study -- Part A: The Changing Pendulum of International Taxation -- Chapter 2: The State in the Changing International Society -- 2.1. Introduction -- 2.2. The "traditional" state-society interaction -- 2.2.1. National paradigms of law and society -- 2.2.2. The external relationships of states -- 2.2.3. Conclusion -- 2.3. The changing state-society interaction -- 2.3.1. Introduction to the changing state-society interaction -- 2.3.2. States as a matter of fact -- 2.3.3. States and the changing role of international economic law -- 2.3.4. States and the growing importance of markets -- 2.3.4.1. The countervailing logics of states and markets in the changing society -- 2.3.4.2. Regulatory competition as a matter of fact and as an idea -- 2.3.5. The evolution of the tax law market -- 2.3.5.1. What is the tax law market? -- 2.3.5.2. The institutional complexity of the tax law market -- 2.3.6. Conclusion -- 2.4. Conclusion -- Chapter 3: International Tax Law in the Changing State-Society Interaction -- 3.1. Introduction. 3.2. Different approaches to the study of international tax law -- 3.3. International tax law in the traditional state-society interaction -- 3.3.1. The OECD legal framework dealing with the problem of juridical double taxation -- 3.3.2. Scope and characteristics of international tax law -- 3.4. The transformation of international tax law in the changing state-society interaction -- 3.5. Conclusion -- Chapter 4: The Norms of International Taxation in the Changing State-Society Interaction -- 4.1. Introduction -- 4.2. Norms of international taxation - The traditional presentation -- 4.2.1. Economic efficiency -- 4.2.2. Equity considerations -- 4.2.3. The division between efficiency and equity -- 4.3. Equity norms in the changing state-society interaction -- 4.3.1. Inter-individual equity -- 4.3.1.1. The traditional presentation -- 4.3.1.2. Sociological reflections -- 4.3.2. Inter-nation equity -- 4.3.2.1. The traditional presentation -- 4.3.2.2. Sociological reflections -- 4.3.3. Concluding remarks -- 4.4. International tax neutrality in the changing state-society interaction -- 4.4.1. The "class" of international tax neutralities -- 4.4.1.1. Introduction to international tax neutrality -- 4.4.1.2. Contemporary evaluations of the international tax neutralities -- 4.4.1.3. CIN and CEN as autonomous legal concepts -- 4.4.2. The evolution of international tax neutrality -- 4.4.2.1. The second wave of economic scholarship -- 4.4.2.2. The third wave of economic scholarship -- 4.4.3. Sociological reflections -- 4.5. Conclusion -- Chapter 5: Analysis of International Tax Law in the Changing State-Society Interaction -- 5.1. Introduction -- 5.2. Understanding the transformation of international tax law in the changing pendulum of international taxation -- 5.2.1. Introduction. 5.2.2. The evolution of the tax law market and the political-economic conflict of international taxation -- 5.2.3. The transformation of international tax law as a symptom of a changing concern with fairness -- 5.2.4. Conclusion -- 5.3. Responding to the changing pendulum of international taxation -- 5.3.1. Transparency -- 5.3.2. Taxation of multinational companies: The BEPS project -- 5.3.3. Conclusion -- 5.4. Social-scientific knowledge and the legitimacy of international tax law in the changing state-society interaction -- 5.4.1. International tax neutrality in the traditional state-society interaction -- 5.4.2. Ordoliberalism and the legitimacy of international tax law -- 5.4.3. The problem of conceptualizing international tax neutrality in the changing state-society interaction -- Part B: Improving the Legitimacy of International Tax Law in the Changing State-Society Interaction -- Chapter 6: A Habermasian Perspective on the Legitimacy of International Tax Law -- 6.1. Introduction -- 6.2. Brief introduction to the work of Habermas -- 6.3. A different conceptual model of society -- 6.3.1. Lifeworld and systems -- 6.3.2. Social integration and system integration in the changing state-society interaction -- 6.4. On the social genesis of law and politics -- 6.4.1. Introduction -- 6.4.2. Language and society: Between "facticity and validity" -- 6.4.3. The sociological need for legitimate law -- 6.4.4. The normative justification of law and the characterization of law -- 6.4.5. Conclusion -- 6.5. Implications of the Habermasian perspective on legitimacy for matters of direct taxation -- 6.5.1. Normative considerations about legitimacy -- 6.5.2. The legitimation of taxation and Habermas's model of society -- 6.6. Understanding the legitimacy problems of international tax law with the help of Habermas's theoretic framework -- 6.6.1. Introduction. 6.6.2. Analysis of the legitimacy problems of international tax law -- 6.6.2.1. Social integration and system integration in international taxation -- 6.6.2.2. Between the facts and norms of international tax law: The role of civil society and the media -- 6.6.2.3. The procedures of the traditional institutions of international taxation -- 6.6.2.4. Conclusion -- 6.6.3. Analysis of the state consent model of legitimacy -- 6.7. The cautious constitutionalization of international tax law -- 6.8. Conclusion -- Chapter 7: Social-Scientific Knowledge in the Changing State-Society Interaction -- 7.1. Introduction -- 7.2. Knowledge in a web of links: Conceptualizing and understanding the autonomy of international tax law -- 7.2.1. Understanding taxation within society -- 7.2.2. The taxonomy of the autonomy of (international) tax law -- 7.3. Methodological issues -- 7.3.1. Introduction -- 7.3.2. Methodology in the social sciences -- 7.3.3. The separation within the social sciences -- 7.4. Improving the longstanding alliance of economic and legal research in the field of international taxation -- 7.4.1. The alliance of economic and legal research to obtain knowledge about taxation -- 7.4.2. The need to study international taxation in a more endogenous way -- 7.4.2.1. Introduction -- 7.4.2.2. The separation of political and economic considerations -- 7.4.2.2.1. Structural power and the split of international political economy -- 7.4.2.2.2. The risk of being blind to structural power -- 7.4.2.3. The separation of legal and economic considerations -- 7.4.2.4. Conclusion -- 7.4.3. The need to look beyond a positivist methodology to understand the economy -- 7.4.3.1. Introduction -- 7.4.3.2. The two meanings of "economic" -- 7.4.3.3. The two identities of tax neutrality -- 7.4.4. Evaluation of the alliance between economic and legal research. 7.5. Methodological foundations of social-scientific knowledge in the changing state-society interaction -- 7.6. Conclusion -- Part C: Future -- Chapter 8: Democratic International Tax Governance in the 21st Century -- 8.1. Introduction -- 8.2. The future of international taxation in a changing society -- 8.3. International tax law in a changing society -- 8.3.1. The changing functions of international tax law -- 8.3.2. A "law and society" perspective on international tax law -- 8.3.2.1. Introduction -- 8.3.2.2. International tax law and the behaviour of taxpayers -- 8.3.2.3. The need to develop the institutional function of international tax law -- 8.3.2.4. The trade-off between the effectiveness and the legitimacy of international tax law -- 8.4. A vision of international tax law for the future -- 8.4.1. Introduction -- 8.4.2. The template of deliberative supranationalism -- 8.4.3. Deliberative international tax law -- 8.4.3.1. Introduction -- 8.4.3.2. Horizontal and vertical conflicts of international tax law -- 8.4.3.3. The creation of a forum for deliberations -- 8.4.3.4. The role of supranational tax law and the function of the court -- 8.5. Communicative action in the international society of states and individuals -- 8.6. Evaluations and observations -- 8.6.1. Evaluation of the BEPS project -- 8.6.1.1. Introduction -- 8.6.1.2. Hybrid mismatch arrangements (action 2) -- 8.6.1.3. Development of a multilateral instrument (action 15) -- 8.6.1.4. Conclusion about the BEPS project -- 8.6.2. Concluding observations about international tax governance and the development of international tax law -- Chapter 9: Recommendations about the Use of Social-Scientific Knowledge -- 9.1. Introduction -- 9.2. International tax neutrality -- 9.2.1. Evaluation of international tax neutrality as a source of social-scientific knowledge about international taxation. 9.2.1.1. Introduction.
This book assesses the legitimacy of contemporary international tax law and makes recommendations to improve this legitimacy.
9789087222970
Conflict of laws-Taxation.
Double taxation.
Effectiveness and validity of law.
Electronic books.
K4475 .P484 2014
341.4844