000 | 01856nab a2200241 c 4500 | ||
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999 |
_c141640 _d141640 |
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003 | ES-MaIEF | ||
005 | 20231023164447.0 | ||
007 | ta | ||
008 | 200117t2019 ne ||||oo|||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_aGil García, Elizabeth _962088 |
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245 | 4 |
_aThe single tax principle _bfiction o reality in a non-comprehensive international tax regime? _c Elizabeth Gil García |
|
260 | _c2019 | ||
500 | _aDisponible únicamente en formato electrónico. | ||
500 | _aResumen. | ||
520 | _aIt is possible to talk about an international tax regime taking into account the international regime theory developed in the framework of international relations. As this is defined as a set of rules and principles that regulate the international tax arena, this contribution analyses if the single tax principle can inspire such an international tax realm. The author explores the roots and developments of the single tax principle and focuses on the purposes of double tax conventions in order to determine whether single taxation is actually a desired outcome of tax treaties. The author also tackles international custom and arrives at the conclusion that the international tax regime does not rise to the level of customary international law. In this regard, the international tax regime is based on competition rather than on coordination, being regarded as a non-comprehensive regime. The question that arises, then, is whether single taxation can act as a coordination mechanism to turn the international tax regime into a comprehensive one. | ||
650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
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650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
773 | 0 |
_9161773 _oWTJ/2019/3 _tWorld Tax Journal _w(IEF)62814 _g v. 11, n. 3, October 2019, p. 305-346 |
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856 | _uhttps://research.ibfd.org/#/ | ||
942 | _cRE |