Abstract
This paper analyses the role of soft law in taxation. While considering the charateristics of legalization, i.e. obligation, precision and delegation, the paper builds on the input of international organizations and the studies of non tax legal scholars highlighting major issues for a coherent global tax policy.
| Original language | English |
|---|---|
| Title of host publication | De internationalisering van het belastingrecht |
| Subtitle of host publication | The internationalization of tax law |
| Editors | J.H.M Arts, B. Jansen, J.A.M. Korving |
| Place of Publication | Maastricht |
| Publisher | Shaker Publishing BV |
| Chapter | 5 |
| Pages | 51-74 |
| Number of pages | 24 |
| ISBN (Print) | 978-90-4230-443-7 |
| Publication status | Published - 2016 |
Keywords
- International tax law