With a century of solid theory behind it, tax law confronts a new reality: the
weakening of the tenacious link between the sovereignty of states and
taxation. Yet it is to the continuity of certain themes and principles
inherent in the various national tax systems that tax law scholarship
continues to look, even as it develops new principles designed to meet the
expanding processes of internationalization.
This completely updated collection of essays offers an expert comparative
analysis, conducted by a sample of the best international tax law scholars, of
the fundamental theory of tax law and of the prospects in the near future of
tax legislative systems. The emphasis falls naturally on tax theory,
jurisprudence, and legislative development in the Member States of the
European Union (particularly in Italy, Germany, and Spain), where the process
of tax harmonization has been under way for many years. The effect of these
processes, via the relevant tax treaties, on the tax systems of Japan and the
United States provides a secondary emphasis.
Practitioners and academics in tax law will find in this book an invaluable
understanding of the challenges that tax law theory strives to meet at this
crucial moment in economic history. The essays present a full and reliable
exposition of the current theoretical approaches adopted by the various
schools of thought in the field, as well as of the main contributions of
Contents: Table of Journal Abbreviations. Preface; A. Amatucci.
Part I. 1. Introduction to the Study of Tax Law; G.
Liccardo. 2. Tax Law; N. D Amati. 3. Tax Law and
Private Law; L. Osterloh. 4. Administrative Provisions in
Taxation Law; C. Trzaskalik , M. Petri. 5. The Administrative
Procedure for Determining Tax Liability; E. González.
II. 6. Double Taxation Conventions; ,V. Uckmar. 7. Tax
Treaties in the Americas: The United States Experience; C. H. Gustafson.
8. Implications in the Major Economies of the Pacific Rim: Taxation of
Nonresidents and Foreign Corporations from a Japanese Perspective; Y.
Kawabata. 9. A European Tax Order Based on Ability to Pay; J.
Lang, J. Englisch. 10. The Community Legal System and the Internal
Tax System; G. Casado Ollero. 11. Community Acts and the
Internal Public Finance System; A. Amatucci.