The Resource International double (non-)taxation : comparative guidance from European legal principles

International double (non-)taxation : comparative guidance from European legal principles

Label
International double (non-)taxation : comparative guidance from European legal principles
Title
International double (non-)taxation : comparative guidance from European legal principles
Creator
Subject
Language
eng
Summary
The principle of fairness advocates against international double taxation and international double non-taxation. Countries and international organizations (OECD, G20 and EU) have taken several initiatives against such taxation. However, these initiatives are not always effective. Also, certain legal authors question the legitimacy of the OECD and its action plan on base erosion and profit shifting (BEPS). The essential goal of this research is to find guidelines to address international double (non-) taxation. The author first argues that the principle of fairness is reflected in the legal principles of proportionality, non-discrimination and the rule of law. Subsequently, the autor derives guidelines from these principles. She addresses the research question by reference to these principles as enshrined in the European Convention on Human Rights and in the constitutional orders of Belgium, France, Germany and the United Kingdom. The author concludes that excessive international double taxation and unintended international double non-taxation do not sit well with a comprehensive approach as advocated by the legal principles. She also argues that the rule of law requires the national states to guarantee the balancing of all relevant national interests through in-depth parliamentary debate. Finally, the author submits that cross-pollination between international organizations and national parliaments would contribute to the legitimacy of those organizations
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Van de Vijver, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • double taxation
  • double non-taxation
  • proportionality
  • non-discrimination
  • rule of law
  • human rights
  • constitutional law
  • legality principle
  • BEPS Action Plan
Label
International double (non-)taxation : comparative guidance from European legal principles
Instantiates
Publication
Label
International double (non-)taxation : comparative guidance from European legal principles
Publication

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