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Home > Catalogue > International Tax as International Law
International Tax as International Law


  • 1 table
  • Page extent: 224 pages
  • Size: 228 x 152 mm
  • Weight: 0.47 kg

Library of Congress

  • Dewey number: 343.7305/26
  • Dewey version: 22
  • LC Classification: K4528 .A945 2007
  • LC Subject headings:
    • Income tax--Foreign income
    • Business enterprises, Foreign--Taxation--Law and legislation
    • Aliens--Taxation--Law and legislation
    • Double taxation

Library of Congress Record

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 (ISBN-13: 9780521852838)

Manufactured on demand: supplied direct from the printer

 (Stock level updated: 02:15 GMT, 11 February 2016)


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 US tax law embodies the underlying norms of the regime.


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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