Treaty-Making in Federations: Democratic Legitimacy Tried and Tested in Matters of Taxation

International affairs have become intertwined with virtually every aspect of society, making it difficult to determine which level of government should act on the international stage. This book addresses the legitimacy of treaties and their implications for federations, with a reference to the example of double tax treaties.

Format: Hardback
Length: 304 pages
Publication date: 26 November 2021
Publisher: Intersentia Ltd

International affairs have evolved beyond their traditional boundaries, permeating virtually every aspect of society. Initially rooted in territorial concerns, war, and peace, they have expanded to encompass a wide range of issues, including consumer protection, agriculture, and the environment. This phenomenon is particularly evident in the European Union, where a layer of supra-national legislation adds complexity to the landscape. In the context of federal states, where material competences are shared between the federal and component states, the question arises as to which level of government should take the lead in international affairs. Federations face the challenge of balancing federal unity in international matters with the autonomy of component states in their designated areas.

The legitimacy of treaties, a fundamental aspect of international relations, has received insufficient attention until now. This book aims to address this question from both a theoretical and legal perspective. The theoretical analysis provides a framework for understanding the complexities and implications of treaty formation and interpretation. It is then applied to the sensitive subject of double tax treaties, offering a practical illustration of the theoretical concepts discussed. While this book does not delve into fiscal federalism in depth, it does touch upon its externalization, reflected in the division of treaty-making power.

In conclusion, international affairs have undergone a significant transformation, extending their reach beyond territorial boundaries. The complex interplay between federal states, the European Union, and supra-national legislation requires careful consideration. This book provides a valuable contribution to the understanding of treaty legitimacy, offering a theoretical and legal framework for analyzing this critical aspect of international relations.

Weight: 744g
Dimension: 177 x 250 x 27 (mm)
ISBN-13: 9781839701566