International Law of Taxation
Book Details
Format
Paperback / Softback
Book Series
Elements of International Law
ISBN-10
0192898728
ISBN-13
9780192898722
Publisher
Oxford University Press
Imprint
Oxford University Press
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Sep 17th, 2021
Print length
288 Pages
Weight
356 grams
Dimensions
13.90 x 21.50 x 1.80 cms
Product Classification:
Public international lawInternational economic & trade lawTaxation & duties law
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This addition to the Elements of International Law series explores the dynamic discipline of international tax law, with a particular focus on how the international tax regime is embedded within the broader context of international law.
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.
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