The Resource Proportionality and fair taxation

Proportionality and fair taxation

Label
Proportionality and fair taxation
Title
Proportionality and fair taxation
Creator
Subject
Language
eng
Summary
This article is a summary of the findings of the book "Proportionality and Fair Taxation" published in 2014, in which the author investigated the role of the proportionality principle coupled with the standard of reasonableness in assessing specific tax issues and the overall fairness of particular taxes and tax systems. Among those issues, the author points out equality and non-discrimination, retrospective taxation, tax penalties and sanctions, specific and general anti-avoidance rules, as well as the application of proportionality in tandem with reasonableness in double taxation conventions, human rights and tax related rules of international trade
Citation source
In: Svensk Skattetidning. - Stockholm. - Vol. 84, no. 5, 2017 ; p. 299-308
http://library.link/vocab/creatorName
Rolim, J.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • proportionality
  • equal treatment
  • non-discrimination
  • retroactive effect
  • penalties
  • anti-avoidance
  • tax treaty
  • human rights
Label
Proportionality and fair taxation
Publication

Library Locations

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