The Resource Fairness and international taxation: star-crossed lovers?

Fairness and international taxation: star-crossed lovers?

Label
Fairness and international taxation: star-crossed lovers?
Title
Fairness and international taxation: star-crossed lovers?
Creator
Subject
Language
eng
Summary
This article demonstrates that despite its importance as a normative criterion for the international tax system, it is difficult to apply the standard of fairness for several reasons, including the lack of a general accepted definition thereof. Moreover, additional difficulties arise due to the nature of the tax system at both the national and international level. These difficulties are illustrated by benchmarking the recent developments at the international level against the normative criterion of fairness under several interpretations of this criterion
Citation source
In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 4 ; p. 563-583
http://library.link/vocab/creatorName
Debelva, F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international taxation principles
  • equal treatment
  • tax treaty
  • horizontal equity
  • vertical equity
  • benefit principle
  • ability to pay
Label
Fairness and international taxation: star-crossed lovers?
Instantiates
Publication
Label
Fairness and international taxation: star-crossed lovers?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...