costumbres tributarias internacionales

English translation: Customary International Tax Law

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Spanish term or phrase:	costumbres tributarias internacionales
English translation:	Customary International Tax Law
Entered by:	Emiliano Pantoja

02:39 Mar 2, 2020

Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs / taxation

Spanish term or phrase: costumbres tributarias internacionales

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

pistacho
Colombia

Customary International Tax Law

Explanation:
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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...

Selected response from:

Emiliano Pantoja
Spain
Local time: 13:27

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4 KudoZ points were awarded for this answer

Summary of answers provided

4 +5

international tax practice

philgoddard

3 +1

(customary) international tax conventions

Adrian MM.

Customary International Tax Law

Emiliano Pantoja

Answers

3 hrs confidence:

peer agreement (net): +5

international tax practice

Explanation:
http://dictionary.cambridge.org/us/dictionary/spanish-englis...

philgoddard
United States
Native speaker of: English
PRO pts in category: 63

12 hrs confidence:

peer agreement (net): +1

(customary) international tax conventions

Explanation:
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(s):

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-

Reference: http://harvardilj.org/2019/12/international-tax-law-adopting...

Adrian MM.
Austria
Specializes in field
Native speaker of:

English
PRO pts in category: 72

3 hrs confidence:

Customary International Tax Law

Emiliano Pantoja
Spain
Local time: 13:27
Specializes in field
Native speaker of:

Spanish
PRO pts in category: 8

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English translation: Customary International Tax Law

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