Jurisdictional Underpinnings of International Taxation

Authors

H. David Rosenbloom, New York University School of LawFollow
Fadi Shaheen

Files

Description

This chapter discusses the jurisdictional underpinnings of international taxation. It looks at certain principles of public international law and raises related questions that may be useful to consider when efforts are made to reach a broad consensus on changes to the rules of international taxation. The chapter assesses whether, from a public international law standpoint, existing domestic tax laws and bilateral income tax treaties can rise to the level of customary international law and, as such, impose limitations on jurisdiction to tax.

Source Publication

The Oxford Handbook of International Tax Law

Source Editors/Authors

Florian Haase, Georg Kofler

Publication Date

2023

Recommended Citation

Rosenbloom, H. David and Shaheen, Fadi, "Jurisdictional Underpinnings of International Taxation" (2023). Faculty Chapters. 1114.
https://gretchen.law.nyu.edu/fac-chapt/1114