Legal Innovation Program
Regional Integration・ International Tax Harmonization and Tax Legalism [in Japanese]
DateDec. 2021
Bibliography A Comprehensive Study of The Principle of Statute-Based of Taxation in Japan (Edited by Minoru Nakazato and Takeshi Fujitani, Yurihaku Publishing)
Summary Focusing on the use of non-binding soft law in the EU, the writer addresses the conditions under which soft law can function and implications of applying this to the formation of international tax system.