Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...

Even though the OECD Model Tax Convention is not legally binding, both member and non-member States of the OECD have included reservations to express their disagreement with certain aspects. In order to explain why the number of reservations included varies so greatly from country to country, we...

Este artículo reseña la propuesta de reforma del sistema tributario alemán presentada recientemente por Paul KIRCHHOF. Su principal característica es la búsqueda de la simplicidad para facilitar a los ciudadanos la comprensión de la normativa y el cumplimiento de sus obligaciones, así...

Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...

Budget stability seems to be mainly regulated through hard law, but in order to measure public debt, Eurostat has had to complement many aspects with informal instruments such as decisions in press releases, manuals, recommendations or decisions on particular cases contained in letters to the...

The Inheritance and Gift Tax has disappeared, in practice, in most of the Spanish regions. However, despite the different reforms passed by the Catalan Parliament during the last years, the fiscal pressure in Catalonia remained relatively high. This was criticized by several social sectors,...

Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich...