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Treaty-Making in Federations
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Democratic Legitimacy Tried and Tested in Matters of Taxation
Besorgungstitel - wird vorgemerkt | Lieferzeit: Besorgungstitel - Lieferbar innerhalb von 10 Werktagen I
Artikel-Nr:
9781839701566
Veröffentl:
2021
Erscheinungsdatum:
26.11.2021
Seiten:
304
Autor:
Rik Smet
Gewicht:
680 g
Format:
241x165x23 mm
Sprache:
Englisch
Beschreibung:
Rik Smet is a Lawyer at Tiberghien Lawyers in Brussels and a Visiting Professor of Tax Law at the University of Antwerp, Belgium.
This book deals with the subject of treaty making in federations. First, a theoretical framework is developed, addressing the question of which level(s) of government should possess treaty making power. Second, the current legal framework is analyzed from three perspectives: international, European and comparative domestic. Third, the theory developed is put to the practical test and an assessment is made regarding the making of tax treaties in the most peculiar federation in this regard, namely Belgium.