An edition of International Tax as International Law (2007)

International tax as international law

an analysis of the international tax regime

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Cover of: International tax as international law by Reuven S. Avi-Yonah, Reuven S. Avi-Yonah
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Last edited by CoverBot
May 18, 2020 | History
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An edition of International Tax as International Law (2007)

International tax as international law

an analysis of the international tax regime

by

  • 2 Want to read
  • 1 Currently reading

This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how U.S. tax law embodies the underlying norms of the regime.

Publish Date
Publisher
Cambridge University Press
Language
English

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Previews available in: English

Subjects

Aliens, Business enterprises, Foreign, Double taxation, Foreign Business enterprises, Foreign income, Income tax, Law, Law and legislation, Nonfiction, Taxation, Income tax, foreign income, Business enterprises, taxation, Corporations, foreign, Aliens, taxation, Noncitizens, Double imposition, Entreprises étrangères, Impôts, Droit, Étrangers, Impôt sur le revenu, Revenus étrangers, Steuerrecht, Völkerrecht, Inkomstenbelasting, Internationaal belastingrecht, Verdragenrecht, Income tax--foreign income, Business enterprises, foreign--taxation--law and legislation, Aliens--taxation--law and legislation, K4528 .a985 2007, 343.7305/26

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Edition Availability
Cover of: International Tax as International Law
International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series)
September 10, 2007, Cambridge University Press
Hardcover in English - 1 edition
Libraries near you: WorldCat
Cover of: International Tax as International Law
International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series)
September 10, 2007, Cambridge University Press
Paperback in English - 1 edition
Libraries near you: WorldCat
Cover of: International Tax as International Law
International Tax as International Law
2007, Cambridge University Press
E-book in English
Libraries near you: WorldCat
Cover of: International tax as international law
International tax as international law: an analysis of the international tax regime
2007, Cambridge University Press
in English
  • Not in Library
Libraries near you: WorldCat

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Book Details

Table of Contents

Jurisdiction to tax
Sourcing income and deductions
Taxation of non-residents : investment income
Taxation of non-residents : business income
Transfer pricing
Taxation of residents : investment income
Taxation of residents : business income
The tax treaty network
Tax arbitrage, tax competition, and the future of the international tax
Regime.

Edition Notes

Includes bibliographical references and index.

Published in
New York
Series
Cambridge tax law series

Classifications

Dewey Decimal Class
343.7305/26
Library of Congress
K4528 .A945 2007

The Physical Object

Pagination
p. cm.

ID Numbers

Open Library
OL17932844M
Internet Archive
internationaltax00aviy
ISBN 13
9780521852838, 9780521618014
LCCN
2007020442
Goodreads
6701415
2061860

Source records

Library of Congress MARC record
Library of Congress MARC record
Library of Congress MARC record

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History

Download catalog record: RDF / JSON / OPDS | Wikipedia citation
May 18, 2020 Edited by CoverBot Added new cover
April 6, 2014 Edited by ImportBot Added IA ID.
April 16, 2010 Edited by bgimpertBot Added goodreads ID.
December 15, 2009 Edited by WorkBot link works
October 7, 2008 Created by ImportBot Imported from Library of Congress MARC record