The Resource Fairness and international taxation: star-crossed lovers?
Fairness and international taxation: star-crossed lovers?
Resource Information
The item Fairness and international taxation: star-crossed lovers? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Fairness and international taxation: star-crossed lovers? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
-
- eng
- eng
- Label
- Fairness and international taxation: star-crossed lovers?
- Title
- Fairness and international taxation: star-crossed lovers?
- Language
-
- eng
- 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?
- Note
- 20190104
- Other control number
- wtj_2018_04_int_4.html
- Label
- Fairness and international taxation: star-crossed lovers?
- Note
- 20190104
- Other control number
- wtj_2018_04_int_4.html
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fairness-and-international-taxation-star-crossed/PH_GxSXK9o8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fairness-and-international-taxation-star-crossed/PH_GxSXK9o8/">Fairness and international taxation: star-crossed lovers?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fairness-and-international-taxation-star-crossed/PH_GxSXK9o8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fairness-and-international-taxation-star-crossed/PH_GxSXK9o8/">Fairness and international taxation: star-crossed lovers?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
