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On the Legitimacy of International Tax Law.

By: Material type: TextTextSeries: IBFD Doctoral SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2014Copyright date: ©2014Edition: 1st edDescription: 1 online resource (567 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087222970
Subject(s): Genre/Form: Additional physical formats: Print version:: On the Legitimacy of International Tax LawDDC classification:
  • 341.4844
LOC classification:
  • K4475 .P484 2014
Online resources:
Contents:
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.
Summary: This book assesses the legitimacy of contemporary international tax law and makes recommendations to improve this legitimacy.
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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.

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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