Your search
In authors or contributors
The international law against tax avoidance: “status quo” and perspectives for development of the regime
Resource type
Authors/contributors
- Wong, Chang Man (Author)
- Rafael, Ângelo Patrício (Contributor)
- University of Saint Joseph (Contributor)
Title
The international law against tax avoidance: “status quo” and perspectives for development of the regime
Abstract
This dissertation examines the critical need to continuously update the international tax
law against tax avoidance: “status quo” and perspectives for development of the current
regime.
Employing a doctrinal methodological approach, the research first seeks to uncover the most common forms of international tax avoidance through an extensive literature
review. This crucial step provides invaluable insights into the diverse strategies and
mechanisms utilized by individuals and businesses to circumvent taxation on a global
scale.
The dissertation then proceeds to examine how current international tax law addresses
the identified forms of tax avoidance. This implies a multi-faceted analysis, including
an identification of the relevant international norms and treaties, and an exploration of
the main sources of international tax law and their practical application.
Recognizing the dynamic nature of the global tax landscape, the dissertation also provides perspectives for the future development of international tax law to better address the challenge of tax avoidance. By thoroughly examining the strengths and limitations of the current international tax law regime, the dissertation offers recommendations for potential improvements to the application of international tax avoidance conventions.
The findings of this comprehensive study contribute to the broader understanding of
international tax avoidance and its regulation within the framework of international law.
The research questions and objectives serve as a guiding framework, enabling a thorough analysis that can inform practitioners, and scholars engaged in the ongoing discourse surrounding global taxation and its implications for economic fairness and
transparency
University
University of Saint Joseph
Place
Macau
Date
2024
# of Pages
118
Language
eng
Short Title
The international law against tax avoidance
Library Catalog
Library Catalog (Koha)
Call Number
M-LIPL 2024 WON,CHA
Notes
In Partial Fulfillment of the Requirements for the Degree of Master of Lusophone and International Public Law in the Faculty of Business and Law, University of Saint Joseph, June 2024Supervisor : Ansoumane Douty Diakité
Citation
Wong, C. M. (2024). The international law against tax avoidance: “status quo” and perspectives for development of the regime [University of Saint Joseph]. https://library-opac.usj.edu.mo/cgi-bin/koha/opac-detail.pl?biblionumber=222865
USJ Theses and Dissertations
Link to this record