Justice in International Tax Law

Justice in International Tax Law
Book
Peter Hongler
Format/Price
9789087225698
608
EUR
120
| USD
145
(VAT excl.) Shipping fees apply. View shipping information.
Special offer
  • Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 10 or more books of the same format (this applies to each of the formats) with a maximum of 20% discount. The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).

To obtain student discounts, contact Customer Support.

Online books

Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more

The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime.

Why This Book?

The main purpose of this book is to review the most fundamental design principles used in international tax policy and some of the most important rules of the current international tax regime. The benchmark for such review is justice as understood in recent theory of political philosophy. The book is structured into three main parts.

The first part outlines the international law framework in which the international tax regime operates. It looks at the different sources of international law, such as treaties, customary law, general principles of international law and soft law, in order to demonstrate how these sources are (or are not) influenced by moral theory in general and by the notion of justice in particular. This part aims at demonstrating that the international law framework does not provide for detailed guidance on how to improve the international tax regime. This represents an important contrast with domestic tax systems in which a constitution sets certain orientation lines for the legislator.

Based on an in-depth understanding of the international law framework, the second part looks at the recent debate concerning justice in political philosophy. It refers to the existing theories of global justice in order to analyse whether these theories contain elements that can be used to improve the international tax regime. The author concludes this part with his own position on a theory of global justice.

The third part reviews some of the most important principles and rules of the international tax regime in respect of their normative validity. That is, the author reviews whether a given principle or rule indeed helps to design a just international tax regime – or whether its application could even lead to injustice. Such analysis is based on the results developed in the second part of the book. The author reviews the following principles: inter-nation equity, ability to pay, efficiency, and the source and benefit principles. In addition, the author discusses the following rules: the arm’s length principle, anti-abuse provisions, mandatory arbitration, fiscal transparency and CFC rules.

Chapter 2: Structure and Methodology

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

The International Tax Regime – Scope of Research

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 3: The Theories and Development of International Law

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 4: The International Tax Regime

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 5: Conclusions: The International Tax Regime – A Primitive Legal Regime

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 6: John Rawls’ Ideal Theory of Inter-State Justice

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 7: Reception of Rawls among Political Philosophers

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 9: Distributive Duties and International Tax Law – Some Preliminary Thoughts

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 10: Reception of Theories of Political Philosophy in International Tax Law

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 11: Review of Fundamental Principles of International Taxation

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Chapter 12: Review of Concrete Rules of the International Tax Regime

DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform

Prof. Dr Peter Hongler is a professor of tax law at the University of St.Gallen. He was a postdoctoral researcher in the academic department of IBFD. He obtained his PhD from the University of Zurich and his Master’s and Bachelor’s in law from the University of Bern.

 

 

Marjaana Helminen

EU Tax Law – Direct Taxation 2023

Starting from
EUR 100

Tax Treaty Case Law around the Globe 2021

Starting from
EUR 68
Alexandra Miladinovic

Selectivity and the Arm's Length Principle in EU State Aid Law

Starting from
EUR 96