Publication at Faculty of Mathematics and Physics, Faculty of Law |
2014
Abstract
The aim of this post is a reflection on the very concept of international tax law as a separate branch of law. I will also try to classify international tax law within the framework of legal branches and I will think about the nature of the provisions of international tax law.
The next section discusses the tax sovereignty of the states, including its limits. The last section deals with the question of the relationship between use of the national legislation and the international legislation.