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.
منابع مشابه
A State Preferences Account of Customary International Law Adjudication
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ژورنال
عنوان ژورنال: International Community Law Review
سال: 2021
ISSN: ['1871-9740', '1871-9732']
DOI: https://doi.org/10.1163/18719732-12341459