International Law of Taxation (Elements of International Law) Peter Hongler 9780192653901 0192653903

International Law of Taxation (Elements of International Law) Peter Hongler – Ebook Instant Download/Delivery ISBN(s): 9780192898722,9780192898715,9780192653895,9780192653901,0192898728,0192653903

Product details:

• ISBN 10: 0192653903
• ISBN 13: 9780192653901 
• Author: Peter Hongler

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive 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.

Table contents:

I. Introduction

Part 1. Taxation and Statehood
Part 2. Terminology
2.1 English as the lingua franca
2.2 International law of taxation
2.3 International tax law
2.4 The international tax regime
Part 3. History of the International Tax Regime
3.1 The international tax regime until 1920
3.2 The League of Nations as the leading international tax organization in and after the 1920s
3.3 The post-Second World War phase and the rise of the OECD in the 1950s and 1960s
3.4 The G20 in the driver seat in the new century
3.5 Excursus: development aid and the international tax regime
Part 4. Institutions and Main Actors
4.1 Introduction
4.2 The UN and its work on taxation
4.3 The OECD and its work in the field of taxation
4.4 The Inclusive Framework
4.5 The Global Forum
Part 5. Sovereignty in Tax Matters
5.1 Sovereignty in international law
5.2 Jurisdiction to tax
5.3 Double income taxation is systemic

II. Sources of the International Law of Taxation

Part 1. Overview
Part 2. The International Tax Law Regime—a Treaty-based Regime
2.1 Interpretation of tax treaties
2.2 Multilateral and bilateral tax treaties
2.3 Double tax treaties
2.4 Double tax treaties with respect to taxes on estates and inheritances
2.5 Treaties regulating mutual assistance in tax matters
Part 3. Customary International Tax Law
3.1 Traditional requirements
3.2 State practice
3.3 Opinio iuris
3.4 Examples from a tax perspective
Part 4. General Principles of International Tax Law
4.1 Introduction
4.2 Examples from a tax perspective
Part 5. Soft Law and Its Importance for International Tax Law
5.1 Terminology
5.2 Soft law and its effectiveness
5.3 Soft law in the field of taxation
Part 6. EU Law and Taxation
6.1 Introduction
6.2 The fundamental freedoms and taxation
6.3 Specific topics
6.4 State aid and taxation
6.5 Secondary EU law
III. Relationship with other Areas of International Law

Part 1. Trade Law
1.1 Introduction
1.2 Some preliminary remarks on the WTO
1.3 Taxation of goods: the General Agreement on Tariffs and Trade
1.4 Taxation of services: the General Agreement on Trade in Services
1.5 Tax subsidies: Agreement on Subsidies and Countermeasures (and the GATT)
1.6 Conclusions
Part 2. Investment Treaty Law
2.1 Introduction
2.2 Some preliminary remarks on bilateral investment treaties
2.3 Scope of bilateral investment treaties
2.4 Substantive provisions
Part 3. Human Rights Law
3.1 Human rights and the international tax regime
3.2 The European Convention on Human Rights and tax matters
3.3 Procedural rights
3.4 Substantive rights
Part 4. Tax Rules in Non-tax Agreements
4.1 Tax provisions and status of forces agreements
4.2 Tax provisions in headquarters agreements between international organizations and their host state

IV. Conceptual Problems
Part 1. Success and Failure in the International Cooperation regarding Tax Matters
1.1 Success of the international tax regime
1.2 Failures of the international tax regime
1.3 What are the reasons for the failure of the international tax regime?
Part 2. The Most Pressing Issues
2.1 Measures against aggressive tax planning
2.2 Taxing the digital economy
2.3 Formulary apportionment as the silver bullet?
2.4 Taxation and the Paris Agreement

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