Exchange of Information and Validity of Global Standards in Tax Law: Abstractionism and Expressionism or Where the Truth Lies
This paper analyses the question on whether a Hercules legislator would validly propose a global standard, in particular, exchange of information between tax officials and those taxpayers who have a connection with one of the countries involved. This suggestion covers tax matters, including tax crimes, and is being put forward by the Global Forum.In recent decades, a global legal discourse has spread, but this trend has also been confronted with the acknowledgment that plural legalities coexist in domestic boundaries. Validity of a tax reform implies taking into account binding non-state and supra-state legalities.Individual legalities in force in a certain state are the cause of an important tension, and can result in important obstacles to the validity of state law, if the latter is not the product of argumentative interaction. The risk that such interaction does not exist is higher in the case of supra-national legalities, as is the case of exchange of information.It is herein claimed that a Hercules legislator would propose exchange of information on tax matters as an international standard, as long as the taxpayers’ fundamental rights as acknowledged in rule-of-law states are not jeopardized. It is also suggested that transitional regimes should be adopted in respect of some States.
|Date of creation:||19 Mar 2013|
|Date of revision:|
|Contact details of provider:|| Postal: Via dei Roccettini, 9 - I-50016 San Domenico di Fiesole|
Web page: http://www.eui.eu/RSCAS/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:erp:euirsc:p0332. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Valerio PAPPALARDO)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.