Soft tax law. A review of issues

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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 languageEnglish
Title of host publicationDe internationalisering van het belastingrecht
Subtitle of host publicationThe internationalization of tax law
EditorsJ.H.M Arts, B. Jansen, J.A.M. Korving
Place of PublicationMaastricht
PublisherShaker Publishing BV
Chapter5
Pages51-74
Number of pages24
ISBN (Print)978-90-4230-443-7
Publication statusPublished - 2016

Keywords

  • International tax law

Cite this

Buitrago Diaz, E. (2016). Soft tax law. A review of issues. In J. H. M. Arts, B. Jansen, & J. A. M. Korving (Eds.), De internationalisering van het belastingrecht: The internationalization of tax law (pp. 51-74). Shaker Publishing BV.