Proportionality and Fair Taxation

Series on International Taxation Volume 48

Proportionality and Fair Taxation provides a unique examination of how tax law rules manifest the fundamental principles of reasonableness and proportionality that must guide all tax legislation. João Dácio Rolim provides expert guidance on how to draw on these principles to bring forth the fairness and efficiency elements in any tax policy or dispute.

• tax avoidance;

• tax discrimination;

• disguised restrictions on trade;

• international human rights and taxation;

• due process and fairness in taxation;

• retrospective taxation;

• tax penalties;

• conflicting interests of source and residence taxation;

• double tax treaties;

• multilateral taxation conventions;

• international and regional free trade agreements;

• transfer pricing; and

• VAT principles.

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 João Dácio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters.