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Part IV International Business Law, XXX International Tax Law

From: Principles of International Economic Law (2nd Edition)

Matthias Herdegen

From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 26 March 2023

International investment law — Debts — Exchange controls — Taxation — Goods

This chapter discusses the mechanisms of the international tax law, which covers the rules on taxation in cross-border contexts. National tax law reaches out to bases of taxation located abroad, if nationals or persons domiciled within the country earn income or hold assets in foreign territory. A State’s tax jurisdiction also extends to foreign persons who earn income or hold property within the State. Moreover, customary international law requires a personal or territorial link for exercising the jurisdiction to tax. The chapter considers the instruments regulating international tax law and the extents to which they might be applied; it also explores the other aspects of taxation, such as tax evasion or double taxation.

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