The concept of “inter-nation equity" based on benefit taxation has widely been recognized as a guideline for international tax policies by tax scholars, the OECD and the EU. However, until now this notion in itself has not been considered as an obligatory legal norm. Martin Sumper explores a new understanding of inter-nation equity as a legally binding general principle of public international law according to Article 38 para 1 lit c ICJ Statute and underlines the ramifications of this approach.
