Proportionality and Fair Taxation
Author | : João Dácio Rolim |
Publisher | : Kluwer Law International |
Total Pages | : 0 |
Release | : 2014 |
ISBN-10 | : 9041158383 |
ISBN-13 | : 9789041158383 |
Rating | : 4/5 (83 Downloads) |
Book excerpt: This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases. Proportionality and Fair Taxation is an important guide for all involved in tax law. Tax lawyers will find valuable insights that will help with both litigation and counselling whilst practitioners, academics, and policymakers will appreciate how the book reveals the extent to which an informed awareness of proportionality coupled with reasonableness is essential for the fair, consistent, and effective application of tax rules or measures. Order Proportionality and Fair Taxation by Joao Dacio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters