The settlement of tax disputes by the International Court of Justice

Abstract This article analyses the ICJ, one of most eminent actors international legal regime, as an actor tax regime. So far, ICJ’s role in dispute resolution has been a blind spot literature. The descriptive part this first discusses case law PCIJ and ICJ that considers – albeit incidentally questions taxation. These tax-related cases are categorized (i) ‘wrongful taxation’ constituting subject matter dispute; (ii) taxation evidence for ‘genuine link’ between state national; or (iii) ‘ effectivité ’ to prove de facto exercise authority over given territory. second half analysis assesses Court’s jurisdiction disputes. Tax treaties usually lack compromissory clauses. Yet, there number jurisdictional bases vest Court with competence sit hypothetical treaty disputes, although certain reservations may render residual other means settlement. Further, Article 344 TFEU possibly precludes EU member states from initiating proceedings concerning disputes states. second, normative contemplates future ‘World Court’. It briefly addresses possible effects involvement disputes; whether might have settlement light recent developments; it is even desirable involve