International tax law : new challenges to and from constitutional and legal pluralism /
editor, Joachim Englisch.
Bok Engelsk
| Annen tittel | |
|---|---|
| Medvirkende | Englisch, Joachim, (editor.)
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| Utgitt | IBFD
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| Opplysninger | "This book is the result of the 9th GREIT Conference on constitutional and legal pluralism in the field of international taxation. It analyses in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree. The book focuses on aspects that have not yet received much attention in legal research and thus goes beyond the now well-established fundamental freedom scrutiny of tax systems of the EEA Member States. In addition to consequences for taxpayers and courts, it covers tax policy implications. In that context, the much discussed initiatives by the OECD and the European Union on harmful tax planning and tax competition receive particular attention."--Back cover.
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| Emner | |
| ISBN | 90-8722-375-7
|
