Justice in international tax law : a normative review of the international tax regime /

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

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hongler, Peter (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2019]
Temas:
Taxation > Law and legislation.
Double taxation.
Justice.
Double imposition.
Double taxation
Justice
Taxation > Law and legislation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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

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