Soft tax law. A review of issues

Esperanza Buitrago Diaz

Soft tax law. A review of issues

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

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

1 Article

OECD Commentaries and Spain's International Tax Law
Buitrago Diaz, E., 2006, In: Tax Notes International. 43, p. 925 937 p.
Research output: Contribution to journal › Article › Academic › peer-review

1 Organizing or contributing to an event

Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2018
Buitrago Diaz, E. (Organiser) & Prokisch, R. (Organiser)
10 Sept 2018 → 15 Sept 2018
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic

File

Cite this

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M3 - Chapter

SN - 978-90-4230-443-7

SP - 51

EP - 74

BT - De internationalisering van het belastingrecht

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A2 - Jansen, B.

A2 - Korving, J.A.M.

PB - Shaker Publishing BV

CY - Maastricht

ER -

Soft tax law. A review of issues

Abstract

Keywords

Fingerprint

Research output

OECD Commentaries and Spain's International Tax Law

Activities

Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2018

Cite this