1.

Record Nr.

UNINA9910797076203321

Autore

Peters Cees <1977->

Titolo

On the legitimacy of international tax law / / Cees Peters

Pubbl/distr/stampa

Amsterdam, The Netherlands : , : IBFD, , [2014]

©2014

ISBN

90-8722-297-1

Edizione

[1st ed.]

Descrizione fisica

1 online resource (412 pages)

Collana

IBFD Doctoral Series

Disciplina

341.4844

Soggetti

Conflict of laws - Taxation

Double taxation

Effectiveness and validity of law

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references (pages [399]-452).

Nota di contenuto

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.

Sommario/riassunto

This book assesses the legitimacy of contemporary international tax law and makes recommendations to improve this legitimacy.