This study provides an interdisciplinary analysis of firm theory and international tax law, applied within a framework of hypothetical illustrations of prototypical multinational enterprises. The study finds that the construct and interpretation of different norms of international tax law...

While its importance in domestic law has long been acknowledged, transparency has remained largely unexplored in international law. This chapter is included in a deeper study of transparency issues in the key areas such as international economic law, environmental law, human rights law and...

One of the principles derived from the rule of law is that laws should not be retroactive. Taking into account that the rule of law is inherent to the ECHR, the question arises as to how the ECtHR judges retroactive tax legislation. This question is particularly emerging since retroactive tax...