Justice, Equality and Tax Law

S. VIIPreface

This volume in the “Series on International Tax Law” includes the master’s theses of the full-time students attending the 2021-22 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). The general topic for this year is “Justice, Equality, and Tax Law”. The questions about the legal meaning of equality and justice in tax law – but also in other areas of law – and how these postulates can be achieved are well-known topics. In times of digitalization and globalization, however, these issues are once again gaining in relevance and importance. Increasing digitalization and globalization have made it easier for taxpayers to engage in aggressive tax planning and thereby reduce their effective tax burden. With the initial BEPS Action Plan published in 2013, which addressed the fight against aggressive tax planning in particular, it was intended to increase tax fairness and restore equality between taxpayers. “Paying the fair share” is one of those phrases that served as guidelines. Since the publication of the BEPS Action Plan, however, proposals from international organizations (especially the OECD) with the aim of a...