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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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Proportionality and Fair Taxation

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ISBN13: 9789041158383
Published: October 2014
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00

Despatched in 4 to 6 days.

Although tax law is the subject of countless books, few concern themselves with elucidating the way tax rules manifest the fundamental principles of reasonableness and proportionality that must guide all tax legislation. This book, focusing on case law in a number of domestic and international jurisdictions, shows clearly how to draw on these principles to bring forth the fairness and efficiency elements in any tax policy or tax dispute.

Case law is the author’s chosen means of investigation because cases alleging discrimination or unfairness are remarkable illustrations of how reasonableness and proportionality work in tandem as tools to assess the fairness and consistency of rules. Jurisprudence from national jurisdictions (such as the US Supreme Court), the International Court of Justice, the European Court of Human Rights, the European Court of Justice, and the World Trade Organization are examined to reveal how the fundamental principles are applied to specific claims in tax matters. The author emphasizes how the principles come to the fore in such areas of practice and policy as the following:

  • tax avoidance;
  • tax discrimination;
  • disguised restrictions on trade;
  • international human rights and taxation;
  • due process and fairness in taxation;
  • retrospective taxation;
  • tax penalties;
  • conflicting interests of source and residence taxation;
  • double tax treaties;
  • multilateral taxation conventions;
  • international and regional free trade agreements;
  • transfer pricing; and
  • VAT principles.

Throughout, the investigation also reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases. Practitioners, academics, and policymakers will appreciate how the book reveals the extent to which an informed awareness of proportionality coupled with reasonableness is essential for the fair, consistent, and effective application of tax rules or measures. Tax lawyers will find valuable insights that will help with both litigation and counselling.

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About the Author.
CHAPTER 1 The Relationship between the Rule of Reason, the Standard of Reasonableness and Proportionality in Search of Fairness.
CHAPTER 2 American Legislation and the US Supreme Court.
CHAPTER 3 International Jurisdictions and Proportionality and Reasonable Standards of Review (The ICJ, the ECHR and the WTO).
CHAPTER 4 A European Union Law (The European Court of Justice).
Table of Cases.

Series: Series on International Taxation

International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 0002
Kluwer Law International
International Studies in Taxation
ISBN 9789041196927
Published December 0002
Kluwer Law International
Tax Treaties and EC Law
ISBN 9789041106803
Published December 0002
Kluwer Law International