Glossary entry

Spanish term or phrase:

costumbres tributarias internacionales

English translation:

Customary International Tax Law

Added to glossary by Emiliano Pantoja
Mar 2, 2020 02:39
4 yrs ago
19 viewers *
Spanish term

costumbres tributarias internacionales

Spanish to English Law/Patents Law: Taxation & Customs taxation
El texto busca responder si, en los países del contexto latinoamericano, es posible abogar por la costumbre internacional como fuente de derecho para la comprensión, y eventual solución de controversias, de los grandes temas de la tributación internacional. Su principal conclusión es que, salvo algunas excepciones, las costumbres tributarias internacionales han tendido a su “positivización” en Latinoamérica
Change log

Mar 3, 2020 17:18: Emiliano Pantoja Created KOG entry

Proposed translations

3 hrs
Selected

Customary International Tax Law

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Note added at 4 horas (2020-03-02 07:15:31 GMT)
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.....Is There A Customary International Tax Law?
Customary internationa l law is law that ....

https://repository.law.umich.edu/cgi/viewcontent.cgi?article...


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Note added at 12 horas (2020-03-02 15:29:52 GMT)
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COSTUMBRE y PRÁCTICA no son sinónimos
Costumbre es el conjunto de prácticas que se repiten y aplican reiteradamente por un grupo de personas frente a un hecho o tema determinado

https://dej.rae.es/lema/costumbre

https://www.ccb.org.co/Transformar-Bogota/Costumbre-Mercanti...
Peer comment(s):

neutral Luis M. Sosa : Me parece que, en un inicio, no tiene que ver con la ley.
11 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you. My author confirmed this as the correct term...."
+5
3 hrs

international tax practice

Peer comment(s):

agree Jane Martin
44 mins
agree neilmac
3 hrs
agree María Perales
4 hrs
agree AllegroTrans
4 hrs
agree Luis M. Sosa
10 hrs
Something went wrong...
+1
12 hrs

(customary) international tax conventions

Lower casing to denote constitutional-type conventions or traditions vs. the upper casing of International Tax Conventions, Agreements or Treaties.

Few g/hits for tote players but used at the Chancery Bar in UK revenue law & judicial 'practice'- for example, by international *tax convention*, one state will not enforce the tax debts of another.

Meantime, Emiliano P. has taken 'the wind from my sails'.
Example sentence:

Recognition of customary international law. The International Court of Justice Statute defines customary international law in Article 38(1)(b) as "a general practice accepted as law"

A convention is a set of agreed, stipulated, or generally accepted standards, norms, social norms, or criteria, often taking the form of a custom. In a social context , a convention may retain the character of an "unwritten law" of custom-

Peer comment(s):

agree neilmac
2 hrs
Thanks - even after having agreed with another answer...
Something went wrong...
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