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Record Nr. |
UNINA9910797076203321 |
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Autore |
Peters Cees <1977-> |
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Titolo |
On the legitimacy of international tax law / / Cees Peters |
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Pubbl/distr/stampa |
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Amsterdam, The Netherlands : , : IBFD, , [2014] |
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©2014 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (412 pages) |
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Collana |
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Disciplina |
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Soggetti |
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Conflict of laws - Taxation |
Double taxation |
Effectiveness and validity of law |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references (pages [399]-452). |
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Nota di contenuto |
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Introduction -- The State in the Changing International Society -- International Tax Law in the Changing State-Society Interaction -- The Norms of International Taxation in the Changing State-Society Interaction -- Analysis of International Tax Law in the Changing State-Society Interaction -- A Habermasian Perspective on the Legitimacy of International Tax Law -- Social-Scientific Knowledge in the Changing State-Society Interaction -- Democratic International Tax Governance in the 21st Century -- Recommendations about the Use of Social-Scientific Knowledge -- Summary and Conclusions. |
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Sommario/riassunto |
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This book assesses the legitimacy of contemporary international tax law and makes recommendations to improve this legitimacy. |
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