THE HISTORY OF INTERNATIONAL TAX LAW

Abstract

International taxation was not born in the 1920s at the time of the League of Nations. It is the result of a historical construction from ancient times. This approach follows the nature and transformation of jus gentium, from miksum to multilateral instrument (MLI). Historical recurrences reveal the cyclical nature of history and the permanence of international tax law. Thus, modern tax reforms often contain ancient tax elements, peoples are constantly revolting, and states imitate each other. However, international tax law is forced to evolve in order to adapt to its time and to overcome this cyclical vision of time, revealing its mutation. It is built in reaction to historical realities, adapting to modernity. Concepts have evolved under the effect of technical and economic progress and globalization, causing shifts from: citizenship to nationality, foreigner to consumer, source state to market state, fiscalx sovereignty to fiscal jurisdictions, or bilateralism to multilateralism. In fact, the question has always been the same: where and how to tax income? The answer differs at different times, and the current crisis in international tax law is shaking its historical foundations. While the evolution of international tax law is now certain, its outcome is not. The implementation of the base erosion and profit shifting (BEPS) reform gives us a choice: ignore history with the risk of repeating the past, or take into account the past to write a new history. Time will tell if we have made the right choice.