Comparative International Tax Law - Issues and Methodology [Der Rechtsvergleich im Internationalen Steuerrecht. Fragestellungen und Methoden]

M√ľnchener Schriften zum Internationalen Steuerrecht, Vol. 29, pp. 87-140, 2010

29 Pages Posted: 31 Jan 2010 Last revised: 17 Feb 2010

Date Written: February 15, 2010

Abstract

In the context of international tax law and, particularly, the law of tax treaties (double taxation conventions), comparative methods have gained significant relevance. This is true both from a domestic tax perspective, the perspective of tax treaty policy, and the application of given rules in international tax law. The paper highlights the evolution and functions of comparative tax law in general (A.), then focuses its particular relevance for cross-border taxation. The methodology of comparative income taxation is exemplified by an analysis of source rules in the U.S., Germany and other countries (B.). From here, comparative methods are highlighted with regard to the design (C.) and application (D.) of double taxation conventions. The paper argues that disparities in the application of treaties can be avoided by a variety of methods, one of them being uniform interpretation based on mutual recognition and diffusion of jurisprudence.

The article is based on a lecture in memory of Professor Dr. Dr. h.c. Klaus Vogel (1930-2007), delivered during a memorial conference in Munich on April 2, 2009.

Note: Downloadable document is in German.

Keywords: comparative tax law, international tax law, double taxation conventions, tax treaties, methodology, uniform interpretation

JEL Classification: B15, B25, B31, B49, E62, F42, H24, H25, H73

Suggested Citation

Reimer, Ekkehart, Comparative International Tax Law - Issues and Methodology [Der Rechtsvergleich im Internationalen Steuerrecht. Fragestellungen und Methoden] (February 15, 2010). M√ľnchener Schriften zum Internationalen Steuerrecht, Vol. 29, pp. 87-140, 2010. Available at SSRN: https://ssrn.com/abstract=1544251

Ekkehart Reimer (Contact Author)

Heidelberg University ( email )

Friedrich-Ebert-Anlage 6-10
69117 Heidelberg
D-69117 Heidelberg, DE 69117
Germany
+496221547467 (Phone)
+496221547791 (Fax)

HOME PAGE: http://www.jura-hd.de/reimer

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