Justice in International Tax Law
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.
Justice in International Tax Law
DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform
Chapter 1: Introduction
DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform
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
Introduction
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 8: Essential Conclusions
DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform
Preliminary Remarks
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
Chapter 13: Conclusions
DOI: https://doi.org/10.59403/1ss7gq
Go to Tax Research Platform
