Justice in International Tax Law : (Record no. 17584)
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| fixed length control field | 11177nam a22004813i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176428 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2019 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087225704 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087225698 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176428 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176428 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1151197322 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4460 |
| Item number | .H664 2019 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 371.26 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hongler, Peter. |
| 245 10 - TITLE STATEMENT | |
| Title | Justice in International Tax Law : |
| Remainder of title | A Normative Review of the International Tax Regime. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2019. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2019. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (609 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title -- Copyright -- Preface -- Abbreviations -- Part I: Introduction and Methodology -- Chapter 1: Introduction -- 1.1. International tax law at a crossroads -- 1.2. Justice - Terminology and origin -- 1.3. Justice as a domestic tax policy guideline -- 1.4. Justice and the international tax regime - Some preliminary remarks -- 1.5. Why is the international tax regime considered to be unjust? -- Chapter 2: Structure and Methodology -- 2.1. Why refer to political philosophy? -- 2.1.1. Interdisciplinary research and legal studies -- 2.1.2. Interdisciplinary research and international law -- 2.1.3. Interdisciplinary research and international tax law -- 2.1.4. Can lawyers influence political philosophy? -- 2.1.5. Realizing a realistic utopia -- 2.1.6. Limits of the reference to political philosophy -- 2.2. Structure -- 2.2.1. Part I -- 2.2.2. Part II -- 2.2.3. Part III -- 2.2.4. Part IV -- Part II: The International Tax Regime -- The International Tax Regime - Scope of Research -- Chapter 3: The Theories and Development of International Law -- 3.1. Overview -- 3.2. The term "sources" -- 3.2.1. General remarks -- 3.2.2. Article 38(1) ICJ Statute -- 3.2.3. Article 38(2) ICJ Statute and beyond -- 3.3. Naturalism and positivism -- 3.4. The historical development of the current world order -- Chapter 4: The International Tax Regime -- 4.1. Sovereignty and jurisdiction - Key elements of the international tax regime -- 4.1.1. State sovereignty -- 4.1.1.1. Overview -- 4.1.1.2. The term "sovereignty" - Origin as a legal concept -- 4.1.1.3. Legal content -- 4.1.1.3.1. Internal sovereignty -- 4.1.1.3.2. External sovereignty -- 4.1.2. Fiscal sovereignty -- 4.1.2.1. Setting the framework -- 4.1.2.2. Genuine link doctrine -- 4.1.2.2.1. Preliminary remarks -- 4.1.2.2.2. The meaning of "genuine link" from an international law perspective. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.1.2.2.3. The meaning of "genuine link" from an international tax law perspective -- 4.1.2.2.4. Individuals: Citizenship as a sufficient genuine link -- 4.1.2.2.5. Corporations: Control of a foreign company as a sufficient link -- 4.1.2.3. Worldwide and territorial taxation or source vs residence -- 4.1.2.3.1. Preliminary remarks -- 4.1.2.3.2. Taxation of residents and citizens -- 4.1.2.3.3. Taxation of non-residents -- 4.1.2.3.4. Source vs residence from a general international law perspective -- 4.1.2.4. Income allocation and fiscal jurisdiction -- 4.1.2.5. Transfer of fiscal competences -- 4.1.3. Justice and the principle of sovereignty - Some concluding remarks -- 4.2. Treaty-based rules of the international tax regime -- 4.2.1. What is an international treaty? -- 4.2.1.1. Preliminary remarks -- 4.2.1.2. Binding obligation -- 4.2.1.2.1. In general -- 4.2.1.2.2. Some examples from a tax perspective -- 4.2.1.2.3. Unilateral statements -- 4.2.1.3. Between bodies of international law -- 4.2.1.4. Governed by international law -- 4.2.1.5. The validity of treaties -- 4.2.1.5.1. Overview -- 4.2.1.5.2. Coercion and invalidity -- 4.2.2. Tax rules in international treaties - A "tour d'horizon" -- 4.2.3. A closer look at double tax conventions -- 4.2.3.1. Preliminary remarks -- 4.2.3.2. Historical background -- 4.2.3.2.1. International tax law until 1920 -- 4.2.3.2.2. The work of the League of Nations (1920-1945) -- 4.2.3.2.3. The work of the UN (1946-) -- 4.2.3.2.4. The work of the OECD/OEEC (1956-2012) -- 4.2.3.2.5. The work of the OECD/G20 in the years 2012 and afterwards -- 4.2.3.2.6. Implications for a normative review? -- 4.2.3.3. Content of double tax conventions -- 4.2.3.3.1. Some preliminary methodological remarks -- 4.2.3.3.2. General rules (scope of convention and definitions) -- 4.2.3.3.3. Allocation rules and method articles. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.2.3.3.4. Transfer pricing -- 4.2.3.3.5. Special provisions -- 4.2.3.3.6. Final provisions -- 4.2.4. Enhanced multilateralism? -- 4.2.4.1. Preliminary remarks -- 4.2.4.2. Some existing multilateral tax agreements -- 4.2.5. Justice and international treaties - Some concluding remarks -- 4.3. Non-treaty-based rules and principles -- 4.3.1. Preliminary remark -- 4.3.2. Customary law -- 4.3.2.1. Preliminary remarks -- 4.3.2.2. The concept of customary international law -- 4.3.2.2.1. Some preliminary remarks -- 4.3.2.2.2. Voluntarism or positivism -- 4.3.2.2.3. Good faith, reasonable expectations or trust in a certain behavior -- 4.3.2.2.4. Morality or ethical values -- 4.3.2.3. State practice -- 4.3.2.3.1. What is state practice? -- 4.3.2.3.2. Resolutions of international organizations -- 4.3.2.3.3. Treaty provisions -- 4.3.2.4. Opinio iuris -- 4.3.2.4.1. Some general remarks -- 4.3.2.4.2. Resolutions of international organizations as a sign of an opinio iuris -- 4.3.2.4.3. The importance of treaty provisions -- 4.3.2.5. Persistent objector -- 4.3.2.6. Limitation of customary international tax law -- 4.3.2.7. Intermediate observations from a tax perspective -- 4.3.2.8. Examples from a tax perspective -- 4.3.2.8.1. Preliminary remarks -- 4.3.2.8.2. Excursus: Prohibition of extraterritorial taxation and CFC legislation -- 4.3.2.8.3. Prohibition of juridical double taxation -- 4.3.2.8.3.1. Preliminary remarks - Description of the rule -- 4.3.2.8.3.2. State practice -- 4.3.2.8.3.3. Opinio iuris -- 4.3.2.8.3.4. Conclusion -- 4.3.2.8.4. Non-taxation of diplomatic and consular personnel in the residence state -- 4.3.2.8.4.1. Preliminary remarks - Description of the rule -- 4.3.2.8.4.2. State practice -- 4.3.2.8.4.3. Opinio iuris -- 4.3.2.8.4.4. Conclusion -- 4.3.2.8.5. Arm's length principle -- 4.3.2.8.5.1. Preliminary remarks - Description of the rule. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.3.2.8.5.2. State practice -- 4.3.2.8.5.3. Opinio iuris -- 4.3.2.8.5.4. Conclusion -- 4.3.2.8.6. The "no harm" principle -- 4.3.2.8.6.1. Preliminary remarks -- 4.3.2.8.6.2. From an international law perspective -- 4.3.2.8.6.3. From an international tax law perspective -- 4.3.2.8.7. Interpretation principles according to article 31 VCLT -- 4.3.2.8.8. Fiscal transparency -- 4.3.2.9. Justice and customary international tax law - Some concluding remarks -- 4.3.3. General principles of international law -- 4.3.3.1. General remarks -- 4.3.3.2. Concepts of international law and general principles of law -- 4.3.3.3. Examples from a tax perspective -- 4.3.3.3.1. Preliminary remarks -- 4.3.3.3.2. Abuse of law -- 4.3.3.3.2.1. From an international law perspective -- 4.3.3.3.2.2. From an international tax law perspective -- 4.3.3.3.3. Estoppel -- 4.3.3.3.3.1. From an international law perspective -- 4.3.3.3.3.2. From an international tax law perspective -- 4.3.3.3.4. Collision rules -- 4.3.3.3.4.1. From an international law perspective -- 4.3.3.3.4.2. From an international tax law perspective -- 4.3.3.3.5. Statute of limitation or extinctive prescription -- 4.3.3.3.5.1. From an international law perspective -- 4.3.3.3.5.2. From an international tax law perspective -- 4.3.3.3.6. Excursus: Pacta sunt servanda -- 4.3.3.4. Justice and general principles of law - Some concluding remarks -- 4.3.4. Soft law -- 4.3.4.1. Definition of international soft (tax) law -- 4.3.4.2. International organizations as quasi-legislative bodies -- 4.3.4.3. The UN as a body of international tax law legislation -- 4.3.4.3.1. In general -- 4.3.4.3.2. The Committee of Experts on International Cooperation in Tax Matters -- 4.3.4.3.3. The publications of the Committee of Experts on International Cooperation in Tax Matters and their impact. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.3.4.3.4. UN Conferences on Financing for Development -- 4.3.4.3.4.1. Introduction -- 4.3.4.3.4.2. Monterrey Consensus -- 4.3.4.3.4.3. The Doha Declaration -- 4.3.4.3.4.4. Addis Ababa Action Agenda -- 4.3.4.3.4.5. The Addis Tax Initiative -- 4.3.4.3.4.6. Intermediate conclusions -- 4.3.4.4. The OECD as a body of international tax law legislation -- 4.3.4.4.1. In general -- 4.3.4.4.2. The CFA -- 4.3.4.4.3. The publications of the OECD in tax matters and their impact -- 4.3.4.5. What are the reasons for an enhanced use of soft law? -- 4.3.4.6. Soft law and its effectiveness -- 4.3.4.7. Justice and soft law - Some concluding remarks -- 4.3.5. Judicial decisions and legal writing -- 4.3.6. Equity -- 4.4. The international tax regime and its constitutional content -- 4.4.1. Some preliminary methodological remarks -- 4.4.2. What is the purpose of a constitution? -- 4.4.3. Constitutionalism in international law -- 4.4.3.1. Organizational rules -- 4.4.3.1.1. Legislative, judicial and executive bodies -- 4.4.3.1.2. Other organizational rules and principles -- 4.4.3.2. Substantive rules and principles -- 4.4.3.2.1. Some general remarks -- 4.4.3.2.2. Protection of individual rights -- 4.4.3.2.3. Protection of community interest -- 4.4.4. Constitutionalism in international tax law -- 4.4.4.1. Organizational rules and principles -- 4.4.4.1.1. Legislative, judicial and executive bodies -- 4.4.4.1.2. Other organizational rules and principles -- 4.4.4.2. Substantive rules and principles -- 4.4.4.2.1. Protection of individual rights -- 4.4.4.2.2. Protection of community interests -- 4.4.5. Conclusion -- Chapter 5: Conclusions: The International Tax Regime - A Primitive Legal Regime -- 5.1. General remarks on primitiveness -- 5.2. Blurred jurisdiction-to-tax and its detrimental impact. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.3. Bilateralism, "fuzzy multilateralism" and primitive international tax legislation. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Hongler, Peter |
| Title | Justice in International Tax Law |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2019 |
| International Standard Book Number | 9789087225698 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176428">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176428</a> |
| Public note | Click to View |
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