Mezinárodní právo daňové

International tax law is called the aggregate of regulations governing tax relations, of which some element exceeds the borders of a state or is subject to the jurisdiction of another state. The international tax law is not a part of the international public law which governs relations between states. The international tax law is part of the internal legal system of every country like e. g. the international private law. Sources of the international tax law are internal tax statutes and international treaties. With a view to the intensive development of various forms of international economic relations whereby international division of labour, which is the resource of effectiveness of the national economy, is put in practice, the international tax law is becoming ever more important. Because every country subjects to tax any worldwide income of individuals and legal persons having their residence or place of business in the country’s territory as well as any income, the source of which is in its territory, whether the recipient’s residence or place of business is inland or abroad, the outcome is international double taxation reducing income or increasing costs affecting thereby adversely international economic cooperation developments. International double taxation is generally considered undesirable and in order to eliminate it adopted by all countries are internal measures or steps coordinated by international treaty between two or more countries are being taken. International treaties for the avoidance of double taxation delimitate mutually the rights of the contracting countries to require tax payment in that the various sources of income are reserved for taxations by the recipient’s country or by the country of the source or the right to tax a certain source of income is divided between the two countries. Such provisions are merely conflicting laws settling only the question which of the contracting countries may in a given case require tax payment. Whether a contracting country, which was allocated by international treaty a certain income for taxation, can make use of the right depends on the country’s internal tax law alone. An international treaty as such does not substitute the internal tax law. International treaties for the avoidance of double taxation contain also provisions designed to prevent tax evasion, a serious problem of industrial as well as developing countries. Various tax provisions are also contained in some other treaties. These are e. g. treaties on international transport, on the legal status of international organisations, the Vienna conventions on diplomatic and consular relations, consular agreements etc.