Description
International Law of Taxation
Condition: BRAND NEW ISBN: 9780192898722 Author(s): Peter Hongler Format: Paperback Year: 2021 Publisher: Oxford University Press Pages: 288 Series: Elements of International Law
Description: 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 integrationin 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 consideringmajor legal successes and failures and what might be done to address these.
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