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Justice in International Tax Law : A Normative Review of the International Tax Regime.

By: Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2019Copyright date: ©2019Edition: 1st edDescription: 1 online resource (609 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087225704
Subject(s): Genre/Form: Additional physical formats: Print version:: Justice in International Tax LawDDC classification:
  • 371.26
LOC classification:
  • K4460 .H664 2019
Online resources:
Contents:
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.
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.
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.
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.
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.
5.3. Bilateralism, "fuzzy multilateralism" and primitive international tax legislation.
Summary: The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime.
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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.

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.

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.

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.

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.

5.3. Bilateralism, "fuzzy multilateralism" and primitive international tax legislation.

The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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