NLU Meghalaya Library

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Treaty-making in federations : democratic legitimacy tried and tested in matters of taxation / Rik Smet.

By: Material type: TextSeries: Foundations of tax lawPublisher: Cambridge : Intersentia, 2021Description: 1 online resource (xxvi, 302 pages) : digital, PDF file(s)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781839702198 (ebook)
Subject(s): Additional physical formats: Print version: : No titleDDC classification:
  • 341.3/7 23
LOC classification:
  • KZ1301 .S64 2021
Online resources: Summary: International affairs no longer constitute a separate, stand-alone policy area. They have come to permeate virtually every aspect of society, from their origins as primarily territorial, war and peace considerations to regulating everything from consumer protection to agriculture and the environment today; this phenomenon is amplified in the European Union where there is an extra layer of supra-national legislation. In the federal state structure, where material competences are attributed to both federal and component states, the difficult question arises as to which of these levels of government should act on the international stage. Federations have to find a balance between federal unity in international affairs on the one hand and component state autonomy in their attributed material competences on the other. <br><br>This question regarding the legitimacy of treaties has received insufficient attention until now. In this book, this fundamental question and its consequent permutations and impacts are addressed from a theoretical perspective as well as from a strictly legal perspective. The more abstract theoretical analysis put forth is then applied by way of reference to the example of the sensitive subject of double tax treaties. Whilst this book does not address fiscal federalism per se, it touches upon its externalization reflected in the division of treaty making power.
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Title from publisher's bibliographic system (viewed on 22 Feb 2022).

International affairs no longer constitute a separate, stand-alone policy area. They have come to permeate virtually every aspect of society, from their origins as primarily territorial, war and peace considerations to regulating everything from consumer protection to agriculture and the environment today; this phenomenon is amplified in the European Union where there is an extra layer of supra-national legislation. In the federal state structure, where material competences are attributed to both federal and component states, the difficult question arises as to which of these levels of government should act on the international stage. Federations have to find a balance between federal unity in international affairs on the one hand and component state autonomy in their attributed material competences on the other. <br><br>This question regarding the legitimacy of treaties has received insufficient attention until now. In this book, this fundamental question and its consequent permutations and impacts are addressed from a theoretical perspective as well as from a strictly legal perspective. The more abstract theoretical analysis put forth is then applied by way of reference to the example of the sensitive subject of double tax treaties. Whilst this book does not address fiscal federalism per se, it touches upon its externalization reflected in the division of treaty making power.

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