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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 book, focusing on case law in a number of domestic and international jurisdictions, shows how to draw on the principles of reasonableness and proportionality to bring forth the fairness and efficiency elements in any tax policy or tax dispute. Case law is the author's chosen means of investigation because cases alleging discrimination or unfairness are remarkable illustrations of how reasonableness and proportionality work in tandem as tools to assess the fairness and consistency of rules. Jurisprudence from national jurisdictions (such as the US Supreme Court), the International Court of Justice, the European Court of Human Rights, the European Court of Justice, and the World Trade Organization are examined to reveal how the fundamental principles are applied to specific claims in tax matters. The author emphasizes how the principles come to the fore in such areas of practice and policy as the following: tax avoidance; tax discrimination; disguised restrictions on trade; international human rights and taxation; due process and fairness in taxation; retrospective taxation; tax penalties; conflicting interests of source and residence taxation; double tax treaties; multilateral taxation conventions; international and regional free trade agreements; transfer pricing; and VAT principles. Throughout, the investigation also reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases
http://library.link/vocab/creatorName
Rolim, J.D
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
48
http://library.link/vocab/subjectName
  • WTO
  • proportionality
  • case law
  • ECJ case law
  • ECHR case law
  • justification
  • tax avoidance
  • discrimination
  • human rights
  • retroactivity
  • penalties
  • transfer pricing
  • VAT deduction
  • VAT refund
  • fundamental freedoms
Label
Proportionality and fair taxation
Instantiates
Publication
Extent
xvi, 240 p.
Isbn
9789041158383
Label
Proportionality and fair taxation
Publication
Extent
xvi, 240 p.
Isbn
9789041158383

Library Locations

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