International Double Taxation and the Right to Property

This book examines whether a taxpayer can rely on the right to property to relieve situations of international double taxation.

Honourable mention by the European Association of Tax Law Professors (European Academic Tax Thesis Award) and the International Fiscal Association (Mitchell B. Carroll Prize).

Why this book?

This book, which is the result of the author’s doctoral research, provides the reader with an assessment framework for examining tax measures in the light of the right to property, based mainly on case law of the European Court of Human Rights. In addition, the book explains the similarities and differences between the Court’s tax case law and its findings on the compatibility of social security measures with the right to property. By way of comparison, the book also contains an analysis of the interpretation and application of the indirect expropriation standard as included in bilateral investment treaties.

The author submits that relying on the right to property can yield positive results for the affected taxpayer, including in cases of international double taxation. In order to facilitate this assessment, the author develops a typology of situations of international double taxation. Lastly, the book includes a proposal to address the problems relating to the calculation of the quantum of the compensation that is to be paid in cases of violation of the right to property and the allocation of such compensation among multiple states.