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
Resource Information
The item Justice in international tax law : a normative review of the international tax regime, Peter Hongler represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Missouri University of Science & Technology Library.This item is available to borrow from 1 library branch.
Resource Information
The item Justice in international tax law : a normative review of the international tax regime, Peter Hongler represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Missouri University of Science & Technology Library.
This item is available to borrow from 1 library branch.
- Summary
- The book examines fundamental design principles used in international tax policy, as well as some important rules of the current international tax regime
- Language
- eng
- Extent
- 1 online resource
- 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
- Isbn
- 9789087225704
- 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
- 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
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.mst.edu/portal/Justice-in-international-tax-law--a-normative/uZhaspJcsF8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.mst.edu/portal/Justice-in-international-tax-law--a-normative/uZhaspJcsF8/">Justice in international tax law : a normative review of the international tax regime, Peter Hongler</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.mst.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.mst.edu/">Missouri University of Science & Technology Library</a></span></span></span></span></div>
