{"title":"The relation international taxation - international law: formal strains and jurisprudential effect","authors":"Mihaela Tofan","doi":"10.47743/ejes-2021-0208","DOIUrl":null,"url":null,"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.","PeriodicalId":43713,"journal":{"name":"Eastern Journal of European Studies","volume":null,"pages":null},"PeriodicalIF":0.7000,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Eastern Journal of European Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47743/ejes-2021-0208","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"AREA STUDIES","Score":null,"Total":0}
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.
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.