The History of International Tax Law

OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2021 Forthcoming)

14 Pages Posted: 28 May 2021 Last revised: 2 Feb 2022

See all articles by Marilyne Sadowsky

Marilyne Sadowsky

University Paris 1 Panthéon Sorbonne (Sorbonne Law School)

Date Written: March 16, 2021

Abstract

The article argues that international tax law is not a recent law born in the 1920s, it has always existed.

From “Miksum” to MLI, from jus gentium to jus inter gentes, historical research shows that international tax law is a historical construction marked by permanence and mutation with always the same question to be solved: where and how to tax income? The answer differs from one era to another and the current crisis of international tax law is caused by a loss of its traditional historical foundations.

It is time for a new (r)evolution with the possibility of ignoring history with the risk of repeating the same things or taking history into account to write a new one and move forward. While evolution is now certain, the outcome is not. This is part of historical evolution.

Keywords: International taxation, Tax history

Suggested Citation

Sadowsky, Marilyne, The History of International Tax Law (March 16, 2021). OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2021 Forthcoming), Available at SSRN: https://ssrn.com/abstract=3853172

Marilyne Sadowsky (Contact Author)

University Paris 1 Panthéon Sorbonne (Sorbonne Law School) ( email )

12 place du Panthéon
Paris, 75005
France

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
723
Abstract Views
2,283
rank
51,024
PlumX Metrics