Proportionality and Fair Taxation

Download or read book Proportionality and Fair Taxation written by J.D. Rolim and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article is a summary of the findings of the book "Proportionality and Fair Taxation" published in 2014, in which the author investigated the role of the proportionality principle coupled with the standard of reasonableness in assessing specific tax issues and the overall fairness of particular taxes and tax systems. Among those issues, the author points out equality and non-discrimination, retrospective taxation, tax penalties and sanctions, specific and general anti-avoidance rules, as well as the application of proportionality in tandem with reasonableness in double taxation conventions, human rights and tax related rules of international trade.