International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.
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 internat...
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| Main Author: | |
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| Format: | Ebook |
| Language: | English |
| Published: |
New York :
Cambridge University Press,
2007.
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| Series: | Cambridge tax law series.
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| Subjects: | |
| Online Access: | Cambridge Books on Core Contributor biographical information |
MARC
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| 100 | 1 | |a Avi-Yonah, Reuven S. |q (Reuven Shlomo), |d 1957- |9 252825 | |
| 245 | 1 | 0 | |a International tax as international law : |b an analysis of the international tax regime / |c Reuven S. Avi-Yonah. |
| 264 | 1 | |a New York : |b Cambridge University Press, |c 2007. | |
| 300 | |a 1 online resource (ix, 213 pages). | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a Cambridge tax law series | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a 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 United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime. | |
| 520 | |a 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. | ||
| 538 | |a Mode of access: World Wide Web. | ||
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| 650 | 0 | |a Business enterprises, Foreign |x Taxation |x Law and legislation |9 680504 | |
| 650 | 0 | |a Aliens |x Taxation |x Law and legislation |9 680518 | |
| 650 | 0 | |a Double taxation. |9 329261 | |
| 830 | 0 | |a Cambridge tax law series. |9 1064931 | |
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