Good Faith in Domestic and International Tax Law
Tax attorneys Joshua Odintz and Rachel Provencher authored a report in the International Fiscal Association's materials for the 2023 Cancun Congress regarding good faith in domestic and international tax law. Their report offers examples of how good faith is embedded within the U.S. domestic tax system through stages of the development, implementation and interpretation of tax laws. In addition, the authors discuss how good faith is incorporated in international tax law in the execution, implementation and interpretation of tax treaties. Finally, they provide remedies for breach of good faith between contracting states.