Marilyne Sadowsky, of Sorbonne Law School, has made available for download her article, The History of International Tax Law, published in the OUP Handbook of International Tax Law. The abstract is as follows:
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.
To see the full article, click: The History of International Tax Law by Marilyne Sadowsky
Posted by Josh Saret, Associate Editor, Wealth Strategies Journal.
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