International Tax Law

The Committee for International Tax Law of the International Law Association aims to bridge the gap between public international lawyers and international tax lawyers by addressing the issues that the international tax law discourse confronts from the perspective of public international law and using a public international law methodology. This project comes at a time that the United Nations has been invited by a large group of States to get involved in international tax law, and therefore could hardly be more timely.

The First Phase of the work focussed on taxpayers’ rights under international law and has been closed before the Lisbon conference (2022). The Second Phase of the project deals with the international jurisdiction to tax, in tax circles often referred to as tax nexus. The Third Phase of the project concerns the enforcement of international tax law, e.g. through arbitration and the mutual agreement procedure.

The International Tax Law Committee is eager to welcome ILA members to join in exploring how the synergies between international law and international tax law can address the fundamental issues of a new legal international tax order. There are multiple activities organised throughout the year, mainly consisting of online webinars, with exceptionally also in-person events (such as the NYU special two-day seminar in 2023).