International Tax Law and Public International Law

Abstract

Abstract This chapter explores the relationship between international tax law and public international law. Since international tax law is part of public international law and at the same time is rooted in domestic systems and premised on national fiscal autonomy, it is imperative to define what components of public international law are relevant to international taxation. A characteristic feature of the public international law of taxation is that it is more facilitative than normative. Certain fundamental areas that belong to public international law rules which are not specific to tax but apply to tax law and provide a facilitative function for international tax law are, in particular, the rules on the sources of international law, the rules on tax treaty interpretation, and the rules on dispute resolution. However, there are certain areas of public international law that interact with international tax law, and as they are norms of public international law, have an impact on both the design and substance of international tax rules. Such rules are the rules on the jurisdiction privileges and immunities, the rules of international human rights law, and the rules of international investment law.