The History of International Tax Law

The article argues that international tax law is not a recent law born in the 1920s, it has always existed. From “Miksum” to MLI, from jus gentium to jus inter gentes, historical research shows that international tax law is a historical construction marked by permanence and mutation with always the same question to be solved: where and how to tax income? The answer differs from one era to another and the current crisis of international tax law is caused by a loss of its traditional historical foundations. It is time for a new (r)evolution with the possibility of ignoring history with the risk of repeating the same things or taking history into account to write a new one and move forward. While evolution is now certain, the outcome is not. This is part of historical evolution