000			01348nab a2200253 c 4500
003			ES-MaIEF
005			20221004184858.0
007			ta
008			181112t2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aDebelva, Filip _963839
245		0	_aFairness and international taxation _b : star-crossed lovers? _c Filip Debelva
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article demonstrates that despite its importance as a normative criterion for the international tax system, it is difficult to apply the standard of fairness for several reasons, including the lack of a general accepted definition thereof. Moreover, additional difficulties arise due to the nature of the tax system at both the national and international level. These difficulties are illustrated by benchmarking the recent developments at the international level against the normative criterion of fairness under several interpretations of this criterion.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_943700 _aEQUIDAD IMPOSITIVA
650		4	_97978 _aIMPOSICION OPTIMA
650		4	_947555 _aJUSTICIA TRIBUTARIA
773	0		_971498 _oWTJ _tWorld Tax Journal _w(IEF)62814 _g ; v. 10, n. 3, August 2018, p. 563-583
942			_cRE
999			_c140410 _d140410