Proportionality and the fight against international tax abuse: comparative analysis of judicial review in EU, international investment and WTO law

Antón, R. G. and Marzal, T. (2023) Proportionality and the fight against international tax abuse: comparative analysis of judicial review in EU, international investment and WTO law. Asia Pacific Law Review, 31(1), pp. 253-267. (doi: 10.1080/10192557.2022.2102592)

Abstract

This contribution considers the use of the principle of proportionality to review measures combatting international tax abuse (avoidance and evasion). Our claim is that proportionality, which tends to be viewed as the key analytical tool to balance tax equity against the interests of taxpayers, is ill-suited to the review of such measures. This we will demonstrate from a theoretical angle, but also through the analysis of the CJEU, international investment tribunals and WTO adjudicatory bodies: rather than balancing tax certainty against tax equity or focusing on the efficiency of the anti-tax abuse measures in the pursuit of substantive policy goals (the types of enquires normally associated with proportionality), what we observe is an assessment and gradual demarcation of the rightful territorial extent of the State’s taxation powers.

• Item Type: Articles
• Keywords: Tax avoidance, tax evasion, dispute resolution, judicial review, legal reasoning.
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Marzal, Dr Antonio
• Authors: Antón, R. G., and Marzal, T.
• College/School: College of Social Sciences > School of Law
• Journal Name: Asia Pacific Law Review
• Publisher: Taylor & Francis
• ISSN: 1019-2557
• ISSN (Online): 1875-8444
• Published Online: 28 July 2022
• Copyright Holders: Copyright © 2022 The Authors
• First Published: First published in Asia Pacific Law Review 31(1): 253-267
• Publisher Policy: Reproduced under a Creative Commons License