The Importance of Principles in an International Tax Setting

Colmenares M.R. · Bulletin for International Taxation (2023) · DOI: 10.59403/35fswfy

Resumen

In this article, the author considers the general function that principles perform as source of law, guidance in the design of rules and an interpretation tool in evaluating the consequences and risks of not having an international tax system based on clear principles regarding the allocation of taxing rights. © IBFD.

Instituciones: Pontificia Universidad Católica del Perú