The Resource On the legitimacy of international tax law
On the legitimacy of international tax law
Resource Information
The item On the legitimacy of international tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item On the legitimacy of international tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- Summary
- The legitimacy of international tax law has been taken for granted for a long time. The approval of double tax treaties in national parliaments would guarantee the democratic foundation of this field of law. However, changes in society have significantly affected international tax law. Allocation rules to avoid juridical double taxation are complemented with increasingly substantive norms that have a significant impact on national taxing systems. Is the democratic legitimacy of modern international tax law as self-evident as assumed? Current international discussions, e.g. on base erosion and profit shifting (BEPS), clearly illustrate that this is a topic that requires attention. This book demonstrates that there is a strong need to reconsider the structures for democratic international tax governance in the 21st century. The purpose of this study is not only to assess the legitimacy of contemporary international tax law, but also to find ways to improve it. The book focuses on two constitutive elements of this legitimacy: the democratic underpinnings of the legal framework of international tax law and the contribution of social-scientific knowledge to the legitimacy of international tax law. Furthermore, it puts forward some recommendations to safeguard the legitimacy of international tax law for the long term. The first part of the book comprises a study of the sociology of international tax law in the period following the Second World War, including an analysis of the role of international tax neutrality for the development of this field of law. Specific attention is paid to recent developments relating to the exchange of information and the taxation of multinational corporations. The second part constructs a theoretical framework to assess and improve the legitimacy of international tax law, which is mostly based on a thorough analysis of the work of Jürgen Habermas. His views on law and democracy - including the role of civil society and the media - provide a useful perspective to value the legitimacy of international tax law. The third part contains recommendations for the future
- Language
- eng
- Label
- On the legitimacy of international tax law
- Title
- On the legitimacy of international tax law
- Language
- eng
- Summary
- The legitimacy of international tax law has been taken for granted for a long time. The approval of double tax treaties in national parliaments would guarantee the democratic foundation of this field of law. However, changes in society have significantly affected international tax law. Allocation rules to avoid juridical double taxation are complemented with increasingly substantive norms that have a significant impact on national taxing systems. Is the democratic legitimacy of modern international tax law as self-evident as assumed? Current international discussions, e.g. on base erosion and profit shifting (BEPS), clearly illustrate that this is a topic that requires attention. This book demonstrates that there is a strong need to reconsider the structures for democratic international tax governance in the 21st century. The purpose of this study is not only to assess the legitimacy of contemporary international tax law, but also to find ways to improve it. The book focuses on two constitutive elements of this legitimacy: the democratic underpinnings of the legal framework of international tax law and the contribution of social-scientific knowledge to the legitimacy of international tax law. Furthermore, it puts forward some recommendations to safeguard the legitimacy of international tax law for the long term. The first part of the book comprises a study of the sociology of international tax law in the period following the Second World War, including an analysis of the role of international tax neutrality for the development of this field of law. Specific attention is paid to recent developments relating to the exchange of information and the taxation of multinational corporations. The second part constructs a theoretical framework to assess and improve the legitimacy of international tax law, which is mostly based on a thorough analysis of the work of Jürgen Habermas. His views on law and democracy - including the role of civil society and the media - provide a useful perspective to value the legitimacy of international tax law. The third part contains recommendations for the future
- http://library.link/vocab/creatorName
- Peters, C.A.T
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- IBFD Doctoral Series
- Series volume
- Vol. 31
- http://library.link/vocab/subjectName
-
- international taxation
- fiscal neutrality
- transparency
- exchange of information
- corporate social responsibility
- Label
- On the legitimacy of international tax law
- Extent
- xviii, 452 p.
- Isbn
- 9789087222963
- Isbn Type
- (print)
- Issn
- 1570-7164
- Label
- On the legitimacy of international tax law
- Extent
- xviii, 452 p.
- Isbn
- 9789087222963
- Isbn Type
- (print)
- Issn
- 1570-7164
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/On-the-legitimacy-of-international-tax/fgRO8ngj6vc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/On-the-legitimacy-of-international-tax/fgRO8ngj6vc/">On the legitimacy of international tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
