期刊名称：Pravni vjesnik - Quarterly Journal of Law and Social Sciences
印刷版ISSN：0352-5317
出版年度：2015
卷号：31
期号：2
页码：131-156
语种：Croatian
出版社：Pravni fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
摘要：Current moment in the realm of international taxation is marked by the overhaul of existing rules and practices, which is inextricably tied to the effects of the latest global economic crisis. In particular, largest multinational corporations (MNCs) and wealthy individuals face criticism due to the growing public perception that they do not pay their “fair share” in taxes for public financing. From a theoretical perspective, such arguments – which are picked up by the politicians – are often devoid of any content, largely due to the inherent vagueness of the principle of tax equity. Main aim of this paper is to explore the contents of the principle of equity, one of the principal normative yardsticks for national tax systems, in the light of international tax law. We start from the hypothesis that the substance of equity in international setting ought to be searched for along the facet of distribution of total world tax base among sovereign states (so-called “inter-nation equity”), rather than along the facet of inter-taxpayer equity, which matters in the exclusively domestic setting. This is a necessary corollary of the acceptance of paradigm of state sovereignty in tax matters, which provides legal underpinning to the existing system of international tax law.
关键词：tax equity principle; international tax law; state sovereignty; inter-nation equity; taxation of multinational companies
