Philosophy - Jul 5, 2019
This doctoral dissertation investigates from a philosophical point of view the contemporary crisis in international tax law. In the past decades it has become clear how multinational corporations, and persons of considerable wealth, are organizing and planning their taxes to pay as little as possible. This is achieved by using mechanisms such as for example double non-taxation (i.e. the exploitation of double tax treaties between different countries to avoid paying taxes in either country). These findings have caused the legitimacy of the international tax framework to be questioned by specialists as well as by the larger public.