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 |
| Summary: | 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. |
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| Physical Description: | 1 online resource (ix, 213 pages). |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 0511341784 9780511341786 0511342306 9780511342301 0511342837 9780511342837 0511511310 9780511511318 0521618010 9780521618014 1281085391 9781281085399 |
| DOI: | 10.1017/CBO9780511511318 |