Title
International double (non-)taxation : comparative guidelines from European legal principles International double (non-)taxation : comparative guidelines from European legal principles
Author
Faculty/Department
Faculty of Law
Publication type
article
Publication
Deventer ,
Subject
Law
Source (journal)
EC tax review. - Deventer, 1992, currens
Volume/pages
24(2015) :5 , p. 240-257
ISSN
0928-2750
1875-8363
Carrier
E
Target language
English (eng)
Affiliation
University of Antwerp
Abstract
The principle of fairness advocates against international double taxation and international double non-taxation. Countries and international organizations (OECD, G20 and EU) have taken several initiatives against such taxation. However, these initiatives are not always effective. Also, certain legal authors question the legitimacy of the OECD and its action plan on BEPS. The essential goal of this research is to find guidelines to address international double (non-) taxation. We first argue that the principle of fairness is reflected in the legal principles of proportionality, non-discrimination and the rule of law. Subsequently, we derive guidelines from these principles. We address the research question by reference to these principles as enshrined in the European Convention on Human Rights (ECHR) and in the constitutional orders of Belgium, France, Germany and the United Kingdom. Our main conclusion is that excessive international double taxation and unintended international double non-taxation do not sit well with a comprehensive approach as advocated by the legal principles. We also argue that the rule of law requires the national states to guarantee the balancing of all relevant national interests through in-depth parliamentary debate. Finally, we submit that cross-pollination between international organizations and national parliaments would contribute to the legitimacy of those organizations.
Full text (open access)
https://repository.uantwerpen.be/docman/irua/d7936f/130847_2016_07_01.pdf
Handle