Harnessing the Link between Constitutional Law and Tax Law through Constitutionality Reviews of the New International Tax Order

Show simple item record

dc.contributor.author Nugroho, Adrianto
dc.contributor.editor Belov, Martin
dc.date.accessioned 2020-02-28T21:32:01Z
dc.date.available 2020-02-28T21:32:01Z
dc.date.issued 2019-10-01
dc.identifier.citation Nugroho , A 2019 , Harnessing the Link between Constitutional Law and Tax Law through Constitutionality Reviews of the New International Tax Order . in M Belov (ed.) , The Role of Courts in Contemporary Legal Orders . , 15 , Eleven international publishing , The Netherlands , pp. 265-278 .
dc.identifier.other PURE: 127987724
dc.identifier.other PURE UUID: 36532ece-03bb-48e0-ae6e-f5ba8dbf2f42
dc.identifier.uri http://hdl.handle.net/10138/312510
dc.description.abstract This paper seeks to explore for further engagements between constitutional law and tax law, by scrutinising on the possibility of constitutionality reviews on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI), which is at the heart of the new international tax order. The momentum has never been greater, for the new international tax law paradigm—that is, to prevent the creation of the opportunity for non-taxation—enshrined in the MLI has, arguably, resulted in norms that lack of justification. Constitutionality (judicial) reviews of these norms will establish a strong legal basis in concluding that the transposition of these norms into domestic laws conforms—or not—with the basic rights enshrined in the constitutions. This study finds that an effective constitutionality review presupposes, inter alia, the existence of independent (state)body—preferably a judicial body to whom a review power is prescribed by the constitution, whom are performing a balancing act on the competing interests within the MLI, and actively engaged in dialogues with foreign courts. en
dc.format.extent 14
dc.language.iso eng
dc.publisher Eleven international publishing
dc.relation.ispartof The Role of Courts in Contemporary Legal Orders
dc.relation.isversionof 978-94-6236-920-7
dc.relation.isversionof 978-94-6274-481-3
dc.rights.uri info:eu-repo/semantics/openAccess
dc.subject 513 Law
dc.title Harnessing the Link between Constitutional Law and Tax Law through Constitutionality Reviews of the New International Tax Order en
dc.type Chapter
dc.contributor.organization Faculty of Law
dc.description.reviewstatus Peer reviewed
dc.rights.accesslevel openAccess
dc.type.version acceptedVersion

Files in this item

Total number of downloads: Loading...

Files Size Format View
15.Adrianto_Dwi_Nugroho_CE_revised_for_Tuhat.pdf 310.5Kb PDF View/Open

This item appears in the following Collection(s)

Show simple item record