International tax law is a very dynamic discipline, and a book such as this
is just a snapshot of the current international tax regime. The goal of this
book is to provide the reader with insights on how the international tax
regime is embedded in a broader context in the international law regime.
The focus, therefore, is on the interaction of the international tax law regime with other legal regimes, such as the international trade law or the
investment law regime. Moreover, this book outlines the main elements of
the European Union (EU) tax system, a very dynamic scheme of partially
harmonized tax rules.
EU tax law must be understood not only by those in an EU member state
but also by those who are not. The EU has on the one hand been a test laboratory for the interaction of various non-harmonized tax regimes in a
common market. This is relevant for the international tax regime as the
world faces similar difficulties from a tax policy perspective: a globalized
economy regulated by domestic, non-harmonized tax systems. In addition,
fundamental freedoms as key elements of the EU common market have
given rise to a fascinating case law by the European Court of Justice (ECJ),
which is of relevance far beyond the EU.
Of course, besides these cross-disciplinary areas, this book discusses
the functioning of double tax treaties as the main legal source of the international tax regime. The more recently crafted treaty-based rules of the
international tax regime, such as the mutual exchange provisions in various
international treaties, are also discussed