Proportionality and the fight against international tax abuse: comparative analysis of judicial review in EU, international investment and WTO law
نویسندگان
چکیده
This contribution considers the use of principle proportionality to review measures combatting international tax abuse (avoidance and evasion). Our claim is that proportionality, which tends be viewed as key analytical tool balance equity against interests taxpayers, ill-suited such measures. we will demonstrate from a theoretical angle, but also through analysis CJEU, investment tribunals WTO adjudicatory bodies: rather than balancing certainty or focusing on efficiency anti-tax in pursuit substantive policy goals (the types enquires normally associated with proportionality), what observe an assessment gradual demarcation rightful territorial extent State’s taxation powers.
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ژورنال
عنوان ژورنال: Asia Pacific Law Review
سال: 2022
ISSN: ['1019-2557', '1875-8444']
DOI: https://doi.org/10.1080/10192557.2022.2102592