The Relation International Taxation – International law. Formal Strains and Jurisprudential Challenges

The tax law is considered one of the most representative divisions of the national law, in consideration of the specificity of the governments and of the national legislative actors right to adopt the legal framework for fiscal liability. The sovereignty in ruling taxation is a valuable dimension of the state power, preserved even in the successful cooperation projects as European Union. The perfect integrated market indirectly implies common tax systems and coordinated monetary and fiscal policies, leading to the justification of coordinating the fiscal policy and regulation.
The international taxation globally has reached a point where unilateral regulation is not efficient anymore and the need for cooperation is present globally, not only in regional partnerships and cooperation mechanisms.
The paper aims at presenting the influence of the fiscal harmonization on the international law, showing the current changes in the methods of fiscal cooperation among states.