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2.1.The Relationship Between Tax Law and International Law
International law, as a branch of public law, is a discipline that regulates international…
Initially, international law rules were primarily limited to three areas: diplomatic…
As a rule, each country’s taxing authority is limited to its own territory. The area…
Such disputes arising from the exercise of sovereign rights among states are partly…
Where a nation’s taxing authority ends as a sovereign state, international law begins…
It is evident that inter-state agreements come into play to ensure the collection…
CHAPTER 2 - FUNDAMENTAL PRINCIPLES OF INTERNATIONAL TAXATION AND TAX TREATIES
2.2.International Taxation