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Intended to orientate tax practitioners to the Public International Law aspects of taxation, this text also provides a framework from which Public International Lawyers may probe more deeply into the legal challenges posed by the interaction of national taxation with internatinal law. As such, the characterization of the subject as "The Public International Law of Taxation" is a statement of the need for an international consciousness in relation to issues of taxation. Thus far, the analysis from an internatioal law stand-point has been specifically, for example, problems of treaty interpretation in relation to double taxation agreements, fiscal jurisdiction, the regulation of international trade and taxation. In this publication, drawing on original and secondary sources, the assimilaiton accompanied by the commentary is intended to be a comprehensive treatment of the subject in one source.
Free trade has always been a moral and political, as well as economic, programme. Although free traders call for the liberalization of the economy from governmental interference, it is understood that international exchange can only operate within a framework of the law. Defenders of free trade believe not only will it promote economic prosperity, but that it enhances worldwide peace and understanding by substituting commercial competition for the pursuit of national goals by military means. Protection, on the other hand, has been defended as safeguarding those vulnerable to the fluctuations of world markets. This collection of essays by international lawyers and moral philosophers arises from a multi-disciplinary conference to commemorate the 150th anniversary of the repeal of the Corn Laws in 1846. It examines legal, moral and political dimensions of free trade. Contributors explore issues such as: the ethics and rules of competition; the idea of global justice; the problem of international exploitation; the protection of the environment; the regulation of services; and international taxation and the justifications for the barriers to trade. The book seeks to provide an insight i
This collection of essays by international lawyers and moral philosophers arises from a prestigious multi-disciplinary conference to commemorate the 150th anniversary of the repeal of the Corn Laws in 1846. It examines the legal, moral and political dimensions of free trade. Contributors explore issues such as: * the ethics and rules of competition * the idea of global justice * the problem of international exploitation * the protection of the environment * the regulation services * international taxation and the justifications for barriers to trade. This book provides an important insight into the continuing debates surrounding free trade. It is an important text for experts across the fields of economics, politics and law as well as to those with an interest in international trade.
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