Collected Courses of the Hague Academy of International Law


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La coopération internationale en matière fiscale (Volume 25)

(41,693 words)

Author(s): Einaudi, Luigi
Einaudi, Luigi Keywords: Taxation | International co-operation | Mots clefs: Impôts | Coopération internationale | ABSTRACT The author explains in the preface of his course that the content of the course of Luigi Einaudi is an almost exclusively economic content. For him, international tax cooperation is primarily a domestic problem. It is the problem of search for the perfect system of taxation which is capable, once solved, of automatically solving the international problem. After a presentation of the scient…