Research Catalog

Title

International law of taxation / Peter Hongler.

Author

Hongler, Peter

Publication

Oxford, United Kingdom : Oxford University Press, 2021.

Items in the Library & Off-site

Holdings

Details

Description

xxix, 252 pages; 22 cm.

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.

Series Statement

Elements of international law

Uniform Title

Elements of international law (Oxford University Press)

Subject

• Taxation > Law and legislation
• Taxation > Law and legislation > European Union countries
• Double taxation > Treaties
• Double imposition > Traités
• Double taxation
• European Union countries

Genre/Form

Treaties.

Bibliography (note)

• Includes bibliographical references and index.

Contents

Sources of the international law of taxation -- Relationship with other areas of international law -- Conceptual problems.

ISBN

• 9780192898715
• 019289871X
• 9780192898722
• 0192898728

OCLC

1263807834

Owning Institutions

Princeton University Library