Chapter

Comparative Taxation Procedure and Tax Enforcement

Paul B. Stephan

in International Investment Law and Comparative Public Law

Published in print October 2010 | ISBN: 9780199589104
Published online January 2011 | e-ISBN: 9780191595455 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199589104.003.0019
Comparative Taxation Procedure and Tax Enforcement

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This chapter reviews international practice in the administration of tax regimes and the implementation of tax collection. It analyses claims by investors that particular state actions in tax administration and enforcement have violated various treaty rights, including the guarantee of fair and equitable treatment, restrictions on expropriation, and the violation of particular commitments covered by treaty umbrellas clauses. It surveys general patterns in state practice to suggest a baseline of acceptable actions against which investor claims can be assessed.

Keywords: tax administration; tax enforcement; tax collection; expropriation; fair and equitable treatment; umbrella clause

Chapter.  12440 words. 

Subjects: Constitutional and Administrative Law

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