Proportionality and Fair Taxation
Proportionality and Fair Taxation provides a unique examination of how tax law rules manifest the fundamental principles of reasonableness and proportionality that must guide all tax legislation.
João Dácio Rolim provides expert guidance on how to draw on these principles to bring forth the fairness and efficiency elements in any tax policy or dispute.
Proportionality and Fair Taxationprovides an extensive analysis of case law from both domestic and international jurisdictions to provide practical examples of how the fundamental principles are applied to specific claims in tax matters. Valuable commentary on 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 included in this comprehensive resource. João Dácio Rolim clearly demonstrates how the principles of reasonableness and proportionality work in tandem as tools to assess the fairness and consistency of rules in many areas of practice and policy including 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.
This in-depth coverage recognizes that tax law does not exist in isolation and 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.Proportionality and Fair Taxation isan important guide for all involved in tax law. Tax lawyers will find valuable insights that will help with both litigation and counselling whilst 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. OrderProportionality and Fair Taxationby João Dácio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters.
|Publisher:||Kluwer Law International|
|Author(s)||Dacio Rolim, J|