Coverart for item
The Resource Justice in international tax law : a normative review of the international tax regime, Peter Hongler

Justice in international tax law : a normative review of the international tax regime, Peter Hongler

Label
Justice in international tax law : a normative review of the international tax regime
Title
Justice in international tax law
Title remainder
a normative review of the international tax regime
Statement of responsibility
Peter Hongler
Title variation
Normative review of the international tax regime
Creator
Author
Subject
Language
eng
Summary
The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime
Member of
Cataloging source
YDX
http://library.link/vocab/creatorName
Hongler, Peter
Dewey number
343.04
Index
no index present
LC call number
K4460
LC item number
.H66 2019
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/subjectName
  • Taxation
  • Double taxation
  • Justice
  • Double taxation
  • Justice
  • Taxation
Label
Justice in international tax law : a normative review of the international tax regime, Peter Hongler
Instantiates
Publication
Antecedent source
unknown
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Cover -- Title -- Copyright -- Preface -- Abbreviations -- Part I: Introduction and Methodology -- Chapter 1: Introduction -- 1.1. International tax law at a crossroads -- 1.2. Justice -- Terminology and origin -- 1.3. Justice as a domestic tax policy guideline -- 1.4. Justice and the international tax regime -- Some preliminary remarks -- 1.5. Why is the international tax regime considered to be unjust? -- Chapter 2: Structure and Methodology -- 2.1. Why refer to political philosophy? -- 2.1.1. Interdisciplinary research and legal studies
  • 2.1.2. Interdisciplinary research and international law -- 2.1.3. Interdisciplinary research and international tax law -- 2.1.4. Can lawyers influence political philosophy? -- 2.1.5. Realizing a realistic utopia -- 2.1.6. Limits of the reference to political philosophy -- 2.2. Structure -- 2.2.1. Part I -- 2.2.2. Part II -- 2.2.3. Part III -- 2.2.4. Part IV -- Part II: The International Tax Regime -- The International Tax Regime -- Scope of Research -- Chapter 3: The Theories and Development of International Law -- 3.1. Overview -- 3.2. The term "sources" -- 3.2.1. General remarks
  • 3.2.2. Article 38(1) ICJ Statute -- 3.2.3. Article 38(2) ICJ Statute and beyond -- 3.3. Naturalism and positivism -- 3.4. The historical development of the current world order -- Chapter 4: The International Tax Regime -- 4.1. Sovereignty and jurisdiction -- Key elements of the international tax regime -- 4.1.1. State sovereignty -- 4.1.1.1. Overview -- 4.1.1.2. The term "sovereignty" -- Origin as a legal concept -- 4.1.1.3. Legal content -- 4.1.1.3.1. Internal sovereignty -- 4.1.1.3.2. External sovereignty -- 4.1.2. Fiscal sovereignty -- 4.1.2.1. Setting the framework
  • 4.1.2.2. Genuine link doctrine -- 4.1.2.2.1. Preliminary remarks -- 4.1.2.2.2. The meaning of "genuine link" from an international law perspective -- 4.1.2.2.3. The meaning of "genuine link" from an international tax law perspective -- 4.1.2.2.4. Individuals: Citizenship as a sufficient genuine link -- 4.1.2.2.5. Corporations: Control of a foreign company as a sufficient link -- 4.1.2.3. Worldwide and territorial taxation or source vs residence -- 4.1.2.3.1. Preliminary remarks -- 4.1.2.3.2. Taxation of residents and citizens -- 4.1.2.3.3. Taxation of non-residents
  • 4.1.2.3.4. Source vs residence from a general international law perspective -- 4.1.2.4. Income allocation and fiscal jurisdiction -- 4.1.2.5. Transfer of fiscal competences -- 4.1.3. Justice and the principle of sovereignty -- Some concluding remarks -- 4.2. Treaty-based rules of the international tax regime -- 4.2.1. What is an international treaty? -- 4.2.1.1. Preliminary remarks -- 4.2.1.2. Binding obligation -- 4.2.1.2.1. In general -- 4.2.1.2.2. Some examples from a tax perspective -- 4.2.1.2.3. Unilateral statements -- 4.2.1.3. Between bodies of international law
Control code
1127204897
Dimensions
unknown
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9789087225704
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1127204897
Label
Justice in international tax law : a normative review of the international tax regime, Peter Hongler
Publication
Antecedent source
unknown
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Cover -- Title -- Copyright -- Preface -- Abbreviations -- Part I: Introduction and Methodology -- Chapter 1: Introduction -- 1.1. International tax law at a crossroads -- 1.2. Justice -- Terminology and origin -- 1.3. Justice as a domestic tax policy guideline -- 1.4. Justice and the international tax regime -- Some preliminary remarks -- 1.5. Why is the international tax regime considered to be unjust? -- Chapter 2: Structure and Methodology -- 2.1. Why refer to political philosophy? -- 2.1.1. Interdisciplinary research and legal studies
  • 2.1.2. Interdisciplinary research and international law -- 2.1.3. Interdisciplinary research and international tax law -- 2.1.4. Can lawyers influence political philosophy? -- 2.1.5. Realizing a realistic utopia -- 2.1.6. Limits of the reference to political philosophy -- 2.2. Structure -- 2.2.1. Part I -- 2.2.2. Part II -- 2.2.3. Part III -- 2.2.4. Part IV -- Part II: The International Tax Regime -- The International Tax Regime -- Scope of Research -- Chapter 3: The Theories and Development of International Law -- 3.1. Overview -- 3.2. The term "sources" -- 3.2.1. General remarks
  • 3.2.2. Article 38(1) ICJ Statute -- 3.2.3. Article 38(2) ICJ Statute and beyond -- 3.3. Naturalism and positivism -- 3.4. The historical development of the current world order -- Chapter 4: The International Tax Regime -- 4.1. Sovereignty and jurisdiction -- Key elements of the international tax regime -- 4.1.1. State sovereignty -- 4.1.1.1. Overview -- 4.1.1.2. The term "sovereignty" -- Origin as a legal concept -- 4.1.1.3. Legal content -- 4.1.1.3.1. Internal sovereignty -- 4.1.1.3.2. External sovereignty -- 4.1.2. Fiscal sovereignty -- 4.1.2.1. Setting the framework
  • 4.1.2.2. Genuine link doctrine -- 4.1.2.2.1. Preliminary remarks -- 4.1.2.2.2. The meaning of "genuine link" from an international law perspective -- 4.1.2.2.3. The meaning of "genuine link" from an international tax law perspective -- 4.1.2.2.4. Individuals: Citizenship as a sufficient genuine link -- 4.1.2.2.5. Corporations: Control of a foreign company as a sufficient link -- 4.1.2.3. Worldwide and territorial taxation or source vs residence -- 4.1.2.3.1. Preliminary remarks -- 4.1.2.3.2. Taxation of residents and citizens -- 4.1.2.3.3. Taxation of non-residents
  • 4.1.2.3.4. Source vs residence from a general international law perspective -- 4.1.2.4. Income allocation and fiscal jurisdiction -- 4.1.2.5. Transfer of fiscal competences -- 4.1.3. Justice and the principle of sovereignty -- Some concluding remarks -- 4.2. Treaty-based rules of the international tax regime -- 4.2.1. What is an international treaty? -- 4.2.1.1. Preliminary remarks -- 4.2.1.2. Binding obligation -- 4.2.1.2.1. In general -- 4.2.1.2.2. Some examples from a tax perspective -- 4.2.1.2.3. Unilateral statements -- 4.2.1.3. Between bodies of international law
Control code
1127204897
Dimensions
unknown
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9789087225704
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1127204897

Library Locations

    • Curtis Laws Wilson LibraryBorrow it
      400 West 14th Street, Rolla, MO, 65409, US
      37.955220 -91.772210
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