City Hall v. The World – Seeking New Paradigms for Foreign Missions Municipal Taxation
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Abstract
Studies of international law and cities have been attracting the attention of scholars and policy makers alike in attempts to understand the complex nature of the central versus municipal government relationship in respect of international legally binding frameworks. One example of such an intricate relationship is the implementation of treaty and customary international law in respect of taxation of foreign missions. Alongside the importance of the issue to the day to day life and functioning of international relations it can present challenges to policy and decision makers of various layers of government.
The paper offers an analysis of the foreign missions’ taxation case study in the context of the theme of law and international law and the city. Discussion focuses on the basics of the applicable regimes and their history and rationales, as well as on the dilemmas associated with more contemporary forms of municipal taxes. Aiming for developing means to address the challenges presented, a new paradigm is offered, focusing on new methodologies to bring cities to the table to discuss together with state actors how to optimize the balance between the need to facilitate bilateral cross-border relationships and the needs of cities and residents.
In the final stage of the debate, the paper offers potential lessons which can learned from the analysis of the foreign missions’ taxation case study for engagement of cities and states in international policy and law making for central and municipal government. The modality offered can hopefully facilitate the development of processes conducive to enhanced cooperation between cities and states in making and implementing better and more balanced international law.
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