International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.
"This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they pleas...
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| Main Author: | |
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| Format: | Book |
| 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: | Contributor biographical information |
| Summary: | "This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime."--Publisher description. |
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| Physical Description: | ix, 213 pages ; 24 cm. |
| Bibliography: | Includes bibliographical references (pages 189-203) and index. |
| ISBN: | 0521852838 9780521852838 0521618010 9780521618014 |