International tax law 3 results

Taxation is a tool for guiding behaviour, which makes it possible to best preserve the environment and the world’s natural resources for future generations. This book shows, based on an analysis of 30 different countries, how taxation can play a decisive role in climate change mitigation.

This book deals with the subject of treaty making in federations. First, a theoretical framework is developed, addressing the question of which level(s) of government should possess treaty making power. Second, the current legal framework is analyzed from three perspectives: international, European and comparative domestic. Third, the theory developed is put to the practical test and an assessment is made regarding the making of tax treaties in the most peculiar federation in this regard, namely Belgium.

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states.