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

$101.00

Part of Cambridge Tax Law Series

  • Date Published: September 2007
  • availability: Available
  • format: Hardback
  • isbn: 9780521852838
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  • 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: Available
  • 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
    Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program and the Michigan-Tsinghua Exchange Program at the University of Michigan Law School. Dr Avi-Yonah graduated from the Hebrew University in 1983, received his Ph.D. in history from Harvard University in 1986, and received a JD from Harvard Law School in 1989. He practiced tax law in Boston and New York until 1993. He became an Assistant Professor of Law at Harvard Law School in 1994 and moved to the University of Michigan in 2000. He has published numerous articles on domestic and international tax issues and is the author of six other tax books. He has served as consultant to the US treasury and the OECD on tax competition issues and has been a member of the executive committee of the New York State Bar Association Tax Section and of the Advisory Board of Tax Management, Inc. He is currently a member of the Steering Group of the OECD International Network for Tax Research and Chair of the ABA Tax Section VAT Committee.

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