International tax law 2 results

This book deals with the subject of treaty making in federations. First, a theoretical framework is developed, addressing the question of which level(s) of government should possess treaty making power. Second, the current legal framework is analyzed from three perspectives: international, European and comparative domestic. Third, the theory developed is put to the practical test and an assessment is made regarding the making of tax treaties in the most peculiar federation in this regard, namely Belgium.

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states.