Treaty-Making in Federations

This book deals with the subject of treaty making in federations. First, a theoretical framework is developed, addressing the question of which level(s) of government should possess treaty making power. Second, the current legal framework is analyzed from three perspectives: international, European and comparative domestic. Third, the theory developed is put to the practical test and an assessment is made regarding the making of tax treaties in the most peculiar federation in this regard, namely Belgium.
Editor(s):
Rik Smet
book | forthcoming | 1st edition
November 2021 | xx + 400 pp.

Hardback
€125.-


ISBN 9781839701566



Publication date: November 12, 2021

Details

International affairs no longer constitute a separate, stand-alone policy area. International affairs have come to permeate virtually every aspect of society, from their origins as primarily territorial, war and peace considerations to regulating everything from consumer protection to agriculture and the environment today; this phenomenon is amplified in the European Union where there is an extra layer of supra-national legislation. In the federal state structure, where material competences are attributed to both federal and component states, the difficult question arises as to which of these levels of government should act on the international stage. Federations have to find a balance between federal unity in international affairs on the one hand and component state autonomy in their attributed material competences on the other. This question regarding the legitimacy of treaties has received insufficient attention until now. In this book, this fundamental question and its consequent permutations and impacts are addressed from a theoretical perspective as well as from a strictly legal perspective. The more abstract theoretical analysis put forth is then applied by way of reference to the example of the sensitive subject of double tax treaties. Whilst this book does not address fiscal federalism per se, it touches upon its externalization reflected in the division of treaty making power.

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Rik Smet is a Lawyer at Tiberghien Lawyers in Brussels and a Visiting Professor of Tax Law at the University of Antwerp, Belgium.

Table of Contents

There are no separate chapters available for this publication.