On the issues of international cooperation on the example of tax matters

Authors

DOI:

https://doi.org/10.18778/1509-877X.2020.04.04

Keywords:

jurisdiction of states, international cooperation, elimination of double taxation, tax procedure, mutual assistance in tax matters

Abstract

This paper tackles some issues concerning the scope of state’s jurisdiction in tax matters. Starting with the concept of state jurisdiction under international law, it is shown that state jurisdiction in tax matters – as in case of state jurisdiction in any other matter – is subject to the limitations stemming form the broad range of norms of international law, both of general and of particular nature. The most common source of those limitations are bilateral treaties concerning elimination of double taxation. In this context some peculiar multilateral instruments on mutual assistance are emerging. Two of them – namely the 1988 Convention on Mutual Administrative Assistance in Tax Matters and the 2016 Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting are good examples of current practice of States. It may be concluded that States undertake their international obligations in order to uniform and tighten their tax systems on the one hand, on the other to delineate precise confines between tax jurisdictions around the world.

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Author Biography

Joanna Połatyńska, Uniwersytet Łódzki, Katedra Prawa Międzynarodowego i Stosunków Międzynarodowych

Dr hab. nauk prawnych, prof. UŁ

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Published

2020-12-30

How to Cite

Połatyńska, J. (2020). On the issues of international cooperation on the example of tax matters. Tax Law Quarterly, (4), 83–92. https://doi.org/10.18778/1509-877X.2020.04.04

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