International Tax as International Law: An Analysis of the International Tax Regime

International Tax as International Law: An Analysis of the International Tax Regime

by Reuven S. Avi-Yonah
     
 

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ISBN-10: 0521852838

ISBN-13: 9780521852838

Pub. Date: 09/30/2007

Publisher: Cambridge University Press

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

Overview

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.

Product Details

ISBN-13:
9780521852838
Publisher:
Cambridge University Press
Publication date:
09/30/2007
Series:
Cambridge Tax Law Series
Pages:
224
Product dimensions:
5.98(w) x 8.98(h) x 0.59(d)

Table of Contents

1. Introduction: Is there an international tax regime? Is it part of international law?; 2. Jurisdiction to tax; 3. Sourcing income and deductions; 4. Taxation of non-residents: investment income; 5. Taxation of non-residents: business income; 6. Transfer pricing; 7. Taxation of residents: investment income; 8. Taxation of residents: business income; 9. The tax treaty network; 10. The tax arbitrage, tax competition, and the future of the international tax regime.

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