George Gillham Tax Adviser at Dorsey & Whitney reviews International Tax Law Ed. Andrea Amatucci Kluwer Law International; 406 pp; Euros 120; ISBN 90-411-2390-3
The first part of this book deals with concepts. What is tax law? Where does it fit into the corpus of law as a whole? What sets it aside from being merely a branch of administrative law?
Traditional legal theory suggests that tax is monies owed to the State by virtue of its imperial authority. We no longer accept the concept of imperial legal power and indeed have reversed it so that the rights of the citizen are paramount. A new justification for taxation is necessary. Governments all over the world have struggled to persuade their newly empowered citizens of this justification. The object...
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George Gillham Tax Adviser at Dorsey & Whitney reviews International Tax Law Ed. Andrea Amatucci Kluwer Law International; 406 pp; Euros 120; ISBN 90-411-2390-3
The first part of this book deals with concepts. What is tax law? Where does it fit into the corpus of law as a whole? What sets it aside from being merely a branch of administrative law?
Traditional legal theory suggests that tax is monies owed to the State by virtue of its imperial authority. We no longer accept the concept of imperial legal power and indeed have reversed it so that the rights of the citizen are paramount. A new justification for taxation is necessary. Governments all over the world have struggled to persuade their newly empowered citizens of this justification. The object...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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