Abstract

ALMEIDA DO AMARAL, Karina. The role of soft law before the international tax competition: the code of conduct for business taxation. Rev. Fac. Derecho Cienc. Polit. - Univ. Pontif. Bolivar. [online]. 2016, vol.46, n.124, pp.65-91. ISSN 0120-3886.

Abstract The present work aims to examine the application of the Code of Conduct for business taxation as an instrument of soft law proposed to combating international tax competition. In this sense, the objective is to get a meaning for the soft law, characterizing its normative function in the context of the European Union. On the other hand, the article disposes about the phenomenon of tax competition among the states in the globalized world, identifying European competence in this area, as well as examines the historical context that gave origin to the Code of conduct, its application and practical efficiency.

Keywords : International tax competition; soft law; European Union; Code of Conduct for business taxation.

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