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


Part of Cambridge Tax Law Series

  • Date Published: September 2007
  • availability: In stock
  • format: Hardback
  • isbn: 9780521852838
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About the Authors
  • 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.

    Customer reviews

    16th Jul 2013 by Victoroluyide

    the tax system in any given country cannot be devoid from international law in as much as tax network exist commonly referred to as tax regimes.

    16th Jul 2013 by Victoroluyide

    this product is rated 100% and its indeed an avenue to spread knowledge beyond ones shores. keep up the good work.

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    Product details

    • Date Published: September 2007
    • format: Hardback
    • isbn: 9780521852838
    • length: 224 pages
    • dimensions: 229 x 152 x 14 mm
    • weight: 0.47kg
    • contains: 1 table
    • availability: In stock
  • 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.

  • Author

    Reuven S. Avi-Yonah, University of Michigan, Ann Arbor

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