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Proportionality and Fair Taxation

Proportionality and Fair Taxation

By João Dácio Rolim
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Hardbound
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Overview

Series on International Taxation Volume 48

Proportionality and Fair Taxation provides a unique examination of how tax law rules manifest the fundamental principles of reasonableness and proportionality that must guide all tax legislation. João Dácio Rolim provides expert guidance on how to draw on these principles to bring forth the fairness and efficiency elements in any tax policy or dispute.

Proportionality and Fair Taxation provides an extensive analysis of case law from both domestic and international jurisdictions to provide practical examples of how the fundamental principles are applied to specific claims in tax matters. Valuable commentary on jurisprudence from national jurisdictions (such as the US Supreme Court), the International Court of Justice, the European Court of Human Rights, the European Court of Justice, and the World Trade Organization are included in this comprehensive resource. João Dácio Rolim clearly demonstrates how the principles of reasonableness and proportionality work in tandem as tools to assess the fairness and consistency of rules in many areas of practice and policy including the following:
  • tax avoidance;
  • tax discrimination;
  • disguised restrictions on trade;
  • international human rights and taxation;
  • due process and fairness in taxation;
  • retrospective taxation;
  • tax penalties;
  • conflicting interests of source and residence taxation;
  • double tax treaties;
  • multilateral taxation conventions;
  • international and regional free trade agreements;
  • transfer pricing; and
  • VAT principles.

This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases. Proportionality and Fair Taxation is an important guide for all involved in tax law. Tax lawyers will find valuable insights that will help with both litigation and counselling whilst practitioners, academics, and policymakers will appreciate how the book reveals the extent to which an informed awareness of proportionality coupled with reasonableness is essential for the fair, consistent, and effective application of tax rules or measures. Order Proportionality and Fair Taxation by João Dácio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters.

Resources Table of Contents
Last Updated 10/20/2014
Product Line Kluwer Law International
ISBN 9789041158383
SKU 10059415-0001
Table of Contents

About the Author

Foreword

Preface

Introduction

Chapter 1 The Relationship between the Rule of Reason, the Standard of Reasonableness and Proportionality in Search of Fairness

Chapter 2 American Legislation and the US Supreme Court

Chapter 3 International Jurisdictions and Proportionality and Reasonable Standards of Review (The ICJ, the ECHR and the WTO)

Chapter 4 A European Union Law (The European Court of Justice)

Conclusion

Bibliography

Table of Cases

Index

Testimonials

See what our clients are saying:

“JD Rolim has drawn material from a wide range of sources to produce this excellent work on the subject, and draws conclusion from his study about fairness in taxation […] I wish this book the success it deserves, and am delighted that JD has decided to publish it and make his research more widely available.” - Philip Baker, QC

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