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 (...

in the system of international law, individuals enjoy some rights and states are initially obliged to grant of these rights, especially in the field of human rights and humanitarian law. if this obligation is not fulfilled, the responsible state has to compensate the injured individuals based on special rules of treaty laws and general rules of international responsibility, including customary ...