International Law of Taxation

Autorentext

Prof. Dr. Peter Hongler is a Professor of Tax Law at the University of St. Gallen and a Director at the IFF-HSG. He was a guest researcher at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, as well as a post-Doctorate Research Fellow at the IBFD in Amsterdam.

Klappentext

This addition to the Elements of International Law series explores the dynamic discipline of international tax law, with a particular focus on how the international tax regime is embedded within the broader context of international law.

Zusammenfassung
This addition to the Elements of International Law series explores the dynamic discipline of international tax law, with a particular focus on how the international tax regime is embedded within the broader context of international law.

Inhalt

• 1: Introduction

• 2: Sources of the International Law of Taxation

• 3: Relationship with other Areas of International Law

• 4: Conceptual Problems