The relation international taxation - international law: formal strains and jurisprudential effect

IF 0.7 Q2 AREA STUDIES Eastern Journal of European Studies Pub Date : 2021-01-01 DOI:10.47743/ejes-2021-0208
Mihaela Tofan
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引用次数: 2

Abstract

The paper aims at presenting the influence of the fiscal harmonization on the international law, showing the current changes in the methods of fiscal cooperation among states, with direct influence on location of activity and indirect influence on investment and saving conduct. The international taxation globally has reached a point where unilateral regulation is not efficient anymore and the need for cooperation is present, in regional partnerships and in cooperation mechanisms, likewise. Tax law is one of the most representative division of the national law, considering the autonomous ability of the governments and of the national legislative actors to adopt the legal framework for fiscal liability. The paper addresses the challenges in tax regulation, in the context of the consequential influence of the international law developments on the domestic fiscal rules, including direct taxation for cross-border income and taxation of dividens, both from regulatory and jurisprudential perspective. The regulation formal strains and the influence of the jurisprudential approach on tax planning are analysed, pointing out the need for integrated regulatory framework.
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国际税收与国际法的关系:形式渊源与法理效力
本文旨在呈现财政协调对国际法的影响,展示当前国家间财政合作方式的变化,对活动地点产生直接影响,对投资和储蓄行为产生间接影响。全球的国际税收已经达到了单方面管制不再有效的地步,需要在区域伙伴关系和合作机制方面进行合作。税法是国内法中最具代表性的部分之一,考虑到政府和国家立法主体采用财政责任法律框架的自主能力。在国际法发展对国内财政规则(包括对跨境收入直接征税和对股息征税)产生相应影响的背景下,本文从监管和法理的角度论述了税收监管方面的挑战。分析了税收筹划监管的形式张力和法理学方法对税收筹划的影响,指出了建立综合监管框架的必要性。
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来源期刊
CiteScore
1.30
自引率
16.70%
发文量
3
审稿时长
10 weeks
期刊介绍: The Eastern Journal of European Studies (EJES) seeks to provide a forum for multidisciplinary and interdisciplinary dialogue between ideas, and a framework for theoretical and empirical analyses covering major topics in European studies: European history, politics, European economy and European policies, EU community law, European culture and society. EJES encourages studies focusing on Central and Eastern Europe (including Eastern Neighbourhood) in order to better understand its transformations induced by the integration process and to address its specific challenges by supporting scientific debates on the general European theory and practice. Furthermore, the editorial board regularly invites distinguished guest editors to coordinate thematic issues.
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