'Proportionality and Fair Taxation' (2015) - Kluwer Law Online [PDF]

that the principle of proportionality in concert with the notion of reasonableness is a general principle of law recogni
7 downloads 30 Views 130KB Size
Report
Download PDF
PNG Network

Recommend Stories

By-law Taxation 2018 pdf
Come let us be friends for once. Let us make life easy on us. Let us be loved ones and lovers. The earth
tAxAtion LAw
Never let your sense of morals prevent you from doing what is right. Isaac Asimov
proportionality
Almost everything will work again if you unplug it for a few minutes, including you. Anne Lamott
Fair Taxation For Poverty Reduction And Equality
Life is not meant to be easy, my child; but take courage: it can be delightful. George Bernard Shaw
proportionality
Seek knowledge from cradle to the grave. Prophet Muhammad (Peace be upon him)
Fair Defense Law
Don't ruin a good today by thinking about a bad yesterday. Let it go. Anonymous
Online PDF The 50th Law
Never wish them pain. That's not who you are. If they caused you pain, they must have pain inside. Wish
Employment Taxation and Law Breakfast Seminar
How wonderful it is that nobody need wait a single moment before starting to improve the world. Anne
Read Taxation of Lawyers and Law Firms
Love only grows by sharing. You can only have more for yourself by giving it away to others. Brian
The Wolters Kluwer Bouvier Law Dictionary
Don’t grieve. Anything you lose comes round in another form. Rumi

Idea Transcript

About us

Help

Legal notices

Contact New

Other products » Advanced search »

Enter search term

REQUEST SUBSCRIPTION INFO

INTERTAX

RSS All Journals

RSS This Journal

Etoc Alerts

Volume 43 (2015)

LOG ON User id Password GO Sign in via OpenAthens Sign in via your institution

Volume 43 (2015) / Issue 5 Joao Dacio Rolim, 'Proportionality and Fair Taxation' (2015) 43 Intertax, Issue 5, pp. 405–409

BUY

Abstract

One of the most complete libraries on the web Kluwer Law Online is your online gateway to Kluwer Law International publications. Other products »

Copyright © 2018, Wolters Kluwer. All rights reserved.

This article is a summary of the findings of the book Proportionality and Fair Taxation published by Kluwer International in 2014, in which the author investigated the role of proportionality principle coupled with the standard of reasonableness in assessing specific tax issues and the overall fairness of particular taxes and tax systems. Among those issues, the author points out equality and non-discrimination, retrospective taxation, tax penalties and sanctions, specific and general anti-avoidance rules, as well as the application of proportionality in tandem with reasonableness to Double Tax Conventions, human rights, and tax related rules of international trade. Copyright © 2015 Kluwer Law International All rights reserved ISSN: 0165-2826 ID: TAXI2015035

COPY CITATION TO CLIPBOARD EXPORT CITATION TO RIS

Privacy Policy User Agreement

Helpful Links

Smile Life

When life gives you a hundred reasons to cry, show life that you have a thousand reasons to smile

Get in touch

© Copyright 2015 - 2024 PDFFOX.COM - All rights reserved.