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...

"While an increasingly large space in tax literature has been dedicated to the different methods of tax avoidance used by taxpayers to reduce their tax liability, not much has been said on how contracting states may make use of comparable tactics to increase tax revenue or extend economic...

In this paper the disparate developments in the normative systems of world trade, international investment and international taxation are focused on from the perspective of Public International Law and the overall coherence of tax policy and practice within these systems. A particular focus from...

Klappentext: Das Steuersystem der Sowjetunion unterscheidet sich grundlegend von Steuersystemen marktwirtschaftlich organisierter Staaten. Schon die Frage, wie die "Steuer" in einer sozialistischen Wirtschaftsordnung zu definieren ist und ob die Abgaben staatlicher Unternehmen Steuern sind, ist...