Substantive tax sovereignty and global legal pluralism: towards more inclusive and effective international tax cooperation

Research output: Contribution to journalArticleScientific

Abstract

The latest developments at the level of the United Nations aiming at promoting more inclusive and effective international tax cooperation underly a significant momentum within the complex dynamics of global taxation. The objective of the present contribution is to offer a reflection upon international tax cooperation in light of the 2024 Montesquieu lecture. More in particular, this contribution aims at proposing an alternative approach based on a global legal pluralist stance. In the opinion of the author, not only this legal pluralist approach fully acknowledges substantive tax sovereignty, but also represents a realistic path towards a more inclusive and effective international tax cooperation framework.
Original languageEnglish
Pages (from-to)10-17
Number of pages8
JournalTilburg Law Review: Journal on international and comparative law
Volume29
Issue number3
DOIs
Publication statusPublished - Nov 2024

Keywords

  • Tax sovereignty
  • legitimacy
  • international cooperation
  • legal pluralism
  • developing countries

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