Peter Hongler - International Law of Taxation

Series Editors

Mark Janis is William F. Starr Professor of Law at the University of Connecticut.

Douglas Guilfoyle is Associate Professor of International and Security Law at UNSW Canberra.

Stephan Schill is Professor of International and Economic Law and Governance at the University of Amsterdam.

Bruno Simma is Professor of Law at the University of Michigan and a Judge at the Iran-US Claims Tribunal in The Hague.

Kimberley Trapp is Professor of Public International Law at University College London.

Elements of International Law represents a fresh approach in the literature of international law. It is a long series of short books. Elements adopts an objective, non-argumentative approach to its subject matter, focusing on narrowly defined core topics in international law. Eventually, the series will offer a comprehensive treatment of the whole of the field. At the same time, each individual title will be a reliable go-to source for practising international lawyers, judges and arbitrators, government and military officers, scholars, teachers, and students engaged in the discipline of international law.

Previously published titles in this series

The European Court of Human Rights

Angelika Nussberger

International Law in the Russian Legal System

William E Butler

The International Tribunal for the Law of the Sea

Kriangsak Kittichaisaree

Jus Cogens

Dinah Shelton

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Peter Hongler 2021

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First Edition published in 2021

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British Library Cataloguing in Publication Data

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Library of Congress Control Number: 2021939079

ISBN 9780192898715 (hbk.)

ISBN 9780192898722 (pbk.)

ISBN 9780192653901 (epub.)

DOI: 10.1093/law/9780192898715.001.0001

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Elements represents a fresh approach to the literature of international law. It is a long series of short books. Following the traditional path of an international law textbook, Elements, rather than treating the whole of the field in one heavy volume, focuses on more narrowly-defined subject matters.

There is nothing like Elements. It treats particular topics of international law much more extensively and in significantly more depth than traditional international law texts or encyclopedias. As each book in the Elements series has a relatively narrow focus, it provides a comprehensive treatment of a specialized subject matter, in comparison to the more limited treatment of the same subject matter in other general works.

Like a classic textbook, Elements aims to provide objective statements of the law. The series does not concern itself with the academic niches filled ably by doctoral theses, nor include works which take an argumentative point of view, already well done by the OUP Monograph series. Except in length and integration, Elements is for substantive topics comparable to OUPs Commentary series on individual treaties. Each book is exhaustively footnoted in respect of international legal practice and scholarship, including treaties, diplomatic practice, decisions by international and municipal courts and arbitral tribunals, resolutions and acts of international organizations, and commentary by the most authoritative jurists.

Elements adopts an objective, non-argumentative approach to its many subject matters and constitutes a reliable go-to source for practicing international lawyers, judges and arbitrators, government and military lawyers, and scholars, teachers, and students engaged in the discipline of international law.

Mark Janis

Douglas Guilfoyle

Stephan Schill

Bruno Simma

Kimberley Trapp

I would like to thank the entire team of the Institute for Public Finance, Fiscal Law and Law and Economics (IFF-HSG) in particular (alphabetically) Ariane Menzer, Delia Lohmann, Jan-Marius Hweler, Josiane Weder, Nathanael Zahnd, and Rafaele Perot for their impressive efforts.

Moreover, a special thanks goes to Alice Pirlot and Daniela Hohenwarter- Mayr who are definitely greater experts than I am. Your inputs on the trade law and the European tax law chapter were extremely helpful!

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,18586

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Judgement of the ECJ of 18 December 2007, Skatteverket v A, C-101/05, ECLI:EU:C:2007:804.

Supreme Court, Glaxo Kabushiki Kaisha v Director of Kojimachi Tax Office,