State responsibility in taxation matters

The purpose of this article is to put the international law issue of state responsibility in taxation matters in the proper context. The article gives an overview of the rules of state responsibility as reflected in the Articles on the Responsibility of States for internationally wrongful acts, a set of rules largely reflecting customary law and recommended by the United Nations General Assembly. The article also provides a general review of some of the subjects in the area of state responsibility and surveys the pertinent rules.