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The History of International Tax Law
2023Abstract International taxation was not born in the 1920s at the time of the League of Nations. It is the result of a historical construction from ancient times. This approach follows the nature and transformation of jus gentium, from miksum to multilateral instrument (MLI).
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CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW [PDF]
Curentul Juridic, The Juridical Current, 2011 This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the
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International Tax Law and Language
2023Abstract This chapter reviews the importance of language in tax law. The language of international tax law is clearly English; most official documents, tax journals, materials, and provisions with respect to international tax law are (at least also) available in English.
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International Tax Law and Economic Analysis of Law
2023Abstract This chapter reflects on the relationship between international taxation and the economic analysis of law. The economic analysis of law is generally concerned with questions of an optimal allocation of resources through the legal system, also referred to as economic efficiency.
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International Labour and Tax Law
2016International Tax Law is a special part of tax law that deals with the issues arising from cross-border business that affects the taxation of natural persons and private and corporate associations. In Germany, the most relevant provisions are contained in the AStG, the several directives and administrative orders of the Federal Ministry of Finance ...
Michael Lorenz, Roland Falder
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The Spirit of International Tax Law and International Corporate Tax Reform
This book demystifies the spirit of international tax law by offering a workable definition and suggests that repurposing it from an abstract notion of fairness to concrete policy goals will strengthen the international corporate tax system.openaire +3 more sources
This article examines taxpayers’ rights as part of the broader relationship between public international law and tax law. Its Israeli contribution situates Israel within a global comparative analysis, showing how taxpayers must be treated not merely as objects of fiscal sovereignty but as rights-bearing individuals whose procedural, substantive, and ...
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International Treaties Tax Law in Brazilian Law
2016International agreements are the primary source of obligations internationally, whi- ch generate reflections in national law. They have been extremely used in tax harvest because they avoid double taxation and reduce tax burden in international trade. They are formal sources of tax law, which the legislature is expressly recognized in Article 96 of the
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INTERNATIONAL TAX LAW AND TAXES IRANIAN LEGISLATION
Наукові інновації та передові технології, 2023openaire +1 more source