Author Description
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Menrva's Summary
THE THESIS
This volume investigates the structural relationship between the international tax law regime and the broader framework of public international law. Peter Hongler, a scholar in the field, utilizes a systematic legal analysis to bridge the gap between technical tax regulations and foundational international legal principles. The work argues that international tax law cannot function in isolation and must be evaluated through its interactions with human rights, trade, and investment law.
THE SCOPE MAP
What You Will Find
- Analysis of general legal principles and foundations of international tax law
- Examination of treaty-based regimes and regional integration
- Assessment of the intersection between tax law and human rights
- Evaluation of the relationship between tax law and trade and investment law
Scope Limits
- The text does not provide a practitioner's guide to specific national tax filings
- It avoids speculative policy advocacy in favor of objective legal assessment
THE AUTHORITY PERSPECTIVE
Experts identify this work as a foundational text for understanding the integration of tax law within the global legal order. Readers frequently note the academic density of the prose, which serves as a rigorous resource for students and legal professionals alike.
Page Count:
282
Publication Date:
2021-01-01
Publisher:
OUP Oxford
ISBN-10:
0192653903
ISBN-13:
9780192653901
Academic
Professional Career & Trade
Taxation
International Law
Reference
Law