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The Resource La compétence fiscale

La compétence fiscale

La compétence fiscale
La compétence fiscale
In order to determine the international limits of a State's freedom in tax matters, one should take into account not only the scope of the power to tax (i.e. the competence to tax), but also its content, in relation to the exercise of the power to tax. Therefore, jurisdiction to tax is a twofold concept: it entails a competence to tax - with regard to whom a State may exercise its power to tax - and a power to tax - what a State may do while exercising this power. Its analysis is based on State practice and international case law. Competence to tax is not based on an empowerment by international law. Its analysis has to be guided by the idea that States have two facets: public persons and at the same time international law subjects. First, the creation of States as sovereign public persons marks the origin of their jurisdiction to tax. Secondly, as international law subjects, States may recognize rights and assume obligations. Thus, they can adjust the exercise of their power to tax by establishing their scope through double taxation conventions. In all other cases, tax nexus criteria do not constitute certain rules of jurisdiction, but merely depict the way States conceive their relationship with a tax subject or object. International law restrictions to the exercise of the power to tax are minor. Indeed, these restrictions mainly entail the unenforceability of tax rules with extraterritorial effect and the prohibition of material acts of enforcement on foreign territory. Therefore, as sovereign subjects, States are free to allow restrictions to their powers through international cooperation and integration. Such restrictions do not challenge the foundations of their power to tax. The thesis is structured in two parts dealing respectively with the establishment of jurisdiction (Part one) and the exercise of fiscal power (Part two)
Kallergis, A
Geographic coverage
  • European Union
  • Europe
no index present
Language note
Literary form
non fiction
Series statement
Nouvelle Bibliothèque de Thèses
Series volume
  • fiscal sovereignty
  • international taxation principles
  • international law
  • territoriality principle
La compétence fiscale
La compétence fiscale

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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