Revisiting the Case of Customary International Tax Law

International Community Law Review 23 (2021) 79–103

25 Pages Posted: 9 Apr 2021

See all articles by Dirk Broekhuijsen

Dirk Broekhuijsen

Leiden University - Leiden Law School

Irma Johanna Mosquera Valderrama

Leiden University, Institute of Tax Law and Economics

Date Written: April 8, 2021

Abstract

Customary international tax law has traditionally not received a lot of acclaim in international tax law literature. However, the infrastructure of international tax law is becoming increasingly multilateral. The recent adoption of the Multilateral Instrument and the creation of the Inclusive Framework, two initiatives related to the OECD/G20 Base Erosion and Profit Shifting Project, have accelerated the width of cooperation on international tax matters. For that reason, the authors (re)consider the existence of customary international law in the area of international tax law. They conclude that, perhaps contrary to the intuition of tax lawyers, the evidence in favour of customary international tax law is building up. The question whether customary law exists within the area of international taxation is therefore not misplaced.

Keywords: international tax, oecd, mli, multilateral, customary law

Suggested Citation

Broekhuijsen, Dirk and Mosquera Valderrama, Irma Johanna, Revisiting the Case of Customary International Tax Law (April 8, 2021). International Community Law Review 23 (2021) 79–103, Available at SSRN: https://ssrn.com/abstract=3822474

Dirk Broekhuijsen (Contact Author)

Leiden University - Leiden Law School ( email )

P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands

Irma Johanna Mosquera Valderrama

Leiden University, Institute of Tax Law and Economics ( email )

Steenschuur 25 PO Box 9520
Leiden, 2300 RA
Netherlands

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