'Fairness' in het internationaal belastingrecht : een Fata Morgana of een bespreekbare lijn aan de horizon?

Label

'Fairness' in het internationaal belastingrecht : een Fata Morgana of een bespreekbare lijn aan de horizon?

Creator

• Peters, C.A.T

Subject

• international tax law
• corporate social responsibility

Language

eng

Summary

The article deals with the concept of fairness in international tax law. The author analyses the causes of the discrepancy between current international tax law norms and the current sociological view on the fairness in the international community. He argues that the concept of fairness is taking shape as both taxpayers and states become aware of their place in the international community, and if they are prepared to take actions to respond to that. This requires a communicative way of acting and the willingness to learn to live with the idea that positions are changable

Citation source

In: Tijdschrift fiscaal ondernemingsrecht. - Deventer. - (2014),

Geographic coverage

International

Language note

Dutch