The importance of principles in an international tax setting

Melissa Ruiz Colmenares

doi:10.59403/35fswfy

The importance of principles in an international tax setting

Melissa Ruiz Colmenares

Research output: Contribution to journal › Article in a journal › peer-review

Abstract

In this article, the author considers the general function that principles perform as source of law, guidance in the design of rules and an interpretation tool in evaluating the consequences and risks of not having an international tax system based on clear principles regarding the allocation of taxing rights.

Translated title of the contribution	La importancia de los principios en un entorno fiscal internacional
Original language	English
Pages (from-to)	582-588
Number of pages	7
Journal	Bulletin for International Taxation
Volume	77
Issue number	12
DOIs	https://doi.org/10.59403/35fswfy
State	Published - Dec 2023
Externally published	Yes

Bibliographical note

Publisher Copyright:
© IBFD.

Keywords

International taxation
Tax principles
Taxation system
Legal interpretation
Taxing rights

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.59403/35fswfy

Cite this

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abstract = "In this article, the author considers the general function that principles perform as source of law, guidance in the design of rules and an interpretation tool in evaluating the consequences and risks of not having an international tax system based on clear principles regarding the allocation of taxing rights.",

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author = "{Ruiz Colmenares}, Melissa",

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AB - In this article, the author considers the general function that principles perform as source of law, guidance in the design of rules and an interpretation tool in evaluating the consequences and risks of not having an international tax system based on clear principles regarding the allocation of taxing rights.

KW - Tributación internacional

KW - Principios fiscales

KW - Sistema tributario

KW - Interpretación legal

KW - Derechos impositivos

KW - International taxation

KW - Tax principles

KW - Taxation system

KW - Legal interpretation

KW - Taxing rights

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M3 - Article in a journal

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EP - 588

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 12

ER -

The importance of principles in an international tax setting

Abstract

Bibliographical note

Keywords

UN SDGs

Access to Document

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