ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT

نویسندگان

چکیده

The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct sovereign states, was undergoing profound transformation into the result. analyzed topic not tax authorities want or should cooperate (which is per se), but rather how to appropriately respond international taxation requirements for strengthening multilateral agreements. Tax worldwide have expressed concerns about identifying efficient regulation, and development agreements combat evasion under long often unproductive negotiation. empirical analyses relevant literature jurisprudence helped formulate an opinion on regulation’s efficiency taxation. need change nature state’s negotiate fiscal regulation mentioned explicitly hard law. Still, it indirectly supported by soft law instruments, such as state representatives’ continuous yet divergent dialogue approaches presented courts’ jurisprudence. consistent influence support developments justified, given limit when considering its nature, compared potential benefits generated

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ژورنال

عنوان ژورنال: Journal of Liberty and International Affairs

سال: 2022

ISSN: ['1857-9760']

DOI: https://doi.org/10.47305/jlia2283188t