A New Approach to International Taxation Dispute Resolution Process (ITDRP)

• Autores: Daniele de Carolis
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 5, 2017, págs. 391-401
• Idioma: inglés
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• Resumen

  • This work puts forward an interdisciplinary approach to the study of International Taxation Dispute Resolution Process (ITDRP) which combines legal analysis with International Relations theory. It is argued that the strengths of this approach are twofold: it underlies a number of aspects embedded in ITDRPs which are not immediately evident according to a pure legal analysis and develops a framework for the comparison between ITDRPs and the main systems of international dispute settlement in other domains allowing to overcome a number of shortcomings which a comparison conducted on pure legal terms entails.