Document Type
Article
Publication Date
11-2009
ISSN
0041-3992
Publisher
Tulane University School of Law
Language
en-US
Abstract
Efforts to foster improved international tax cooperation have become preoccupied with tax harmonization. Deharmonization offers the possibility of harmony without uniformity By exploring two examples of tax deharmonization in practice and considering the origins and limitations of tax harmonization, this Article brings the traditional emphasis on harmonization into question. It then makes the case that deharmonization--cooperation without uniformity--could provide a viable alternative. Achieving tax deharmonization potential would require revisiting some of the most basic elements of our current international tax regime, particularly the benefits principle.
Recommended Citation
Steven Dean,
More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime
,
in
84
Tulane Law Review
125
(2009).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/3404
Included in
International Law Commons, International Trade Law Commons, Taxation-Transnational Commons, Tax Law Commons
