杭州电子科技大学图书馆书目检索系统

Online Public Access Catalogue

题名/责任者:

International law of taxation / Peter Hongler.

版本说明:

First edition.

出版发行项:

Oxford, United Kingdom : Oxford University Press, c2021.

ISBN:

9780192898715:

ISBN:

9780192898722

载体形态项:

xxix, 252 pages ; 22 cm

丛编说明:

Elements of international law

丛编统一题名:

Elements of international law (Oxford University Press)

个人责任者:

Hongler, Peter, author.

论题主题:

Taxation-Law and legislation.

论题主题:

Taxation-Law and legislation-European Union countries.

论题主题:

Double taxation-Treaties.

中图法分类号:

D996.3

书目附注:

Includes bibliographical references and index.

内容附注:

Sources of the international law of taxation -- Relationship with other areas of international law -- Conceptual problems.

摘要附注:

"Peter Hongler combines an overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these. He also outlines the main elements of the European Union (EU) tax system, a dynamic scheme of partially harmonized tax rules"--From the publisher's description.

豆瓣简介：