Revisiting the Case of Customary International Tax Law

نویسندگان

چکیده

Abstract Customary international tax law has traditionally not received a lot of acclaim in literature. However, the infrastructure is becoming increasingly multilateral. The recent adoption Multilateral Instrument and creation Inclusive Framework, two initiatives related to OECD /G20 Base Erosion Profit Shifting Project, have accelerated width cooperation on matters. For that reason, authors (re)consider existence customary area law. They conclude that, perhaps contrary intuition lawyers, evidence favour building up. question whether exists within taxation therefore misplaced.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

A State Preferences Account of Customary International Law Adjudication

The standard account today of customary international law (CIL) is that it arises from the widespread and consistent practice of states followed out of a sense of legal obligation. Although commonly recited, this account is plagued by evidentiary, normative, and conceptual difficulties, and it has been subjected to increasing criticism in recent years. This paper posits a different account of C...

متن کامل

The Political Economy of “Aboriginal Customary Law”

Discussions about aboriginal-non-aboriginal relations in Canada have stressed the need to recognize “aboriginal customary law” in self-government arrangements. It is maintained that many aspects of “native law” differ radically from the legal systems that emerged in European countries, and so imposing Canadian conceptions of law on aboriginal communities is an obstacle to native self-determinat...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: International Community Law Review

سال: 2021

ISSN: ['1871-9740', '1871-9732']

DOI: https://doi.org/10.1163/18719732-12341459