The Spirit of International Tax Law and International Corporate Tax Reform

Research output: Book/ReportBookResearchpeer-review

Abstract

This book demystifies the spirit of international tax law by offering a workable definition and suggests that repurposing it from an abstract notion of fairness to concrete policy goals will strengthen the international corporate tax system.
Original languageEnglish
Place of PublicationAmsterdam
PublisherIBFD
Number of pages465
ISBN (Print)9789087229269
ISBN (Electronic)9789087229276, 9789087229283
Publication statusPublished - 2024
Series IBFD Doctoral Series
Number76

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