Sources of the international law of taxation -- Relationship with other areas of international law -- Conceptual problems.
Summary:
"Peter Hongler combines an overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these. He also outlines the main elements of the European Union (EU) tax system, a dynamic scheme of partially harmonized tax rules"--From the publisher's description.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.