Skip to main content
International Tax as International Law
  • Get access
    Check if you have access via personal or institutional login
  • Cited by 4
  • Cited by
    This book has been cited by the following publications. This list is generated based on data provided by CrossRef.

    Mollan, Simon and Tennent, Kevin D. 2017. International taxation and corporate strategy: evidence from British overseas business, circa 1900–1965. Business History, Vol. 57, Issue. 7, p. 1054.

    Devereux, Michael P. and Vella, John 2017. Are We Heading towards a Corporate Tax System Fit for the 21stCentury?. Fiscal Studies, Vol. 35, Issue. 4, p. 449.

    Stewart, Miranda 2017. International Tax, the G20 and the Asia Pacific: From Competition to Cooperation?. Asia & the Pacific Policy Studies, Vol. 1, Issue. 3, p. 484.

    Baistrocchi, Eduardo 2017. Tax Disputes under Institutional Instability: Theory and Implications. The Modern Law Review, Vol. 75, Issue. 4, p. 547.

  • Export citation
  • Recommend to librarian
  • Recommend this book

    Email your librarian or administrator to recommend adding this book to your organisation's collection.

    International Tax as International Law
    • Online ISBN: 9780511511318
    • Book DOI:
    Please enter your name
    Please enter a valid email address
    Who would you like to send this to? *
  • Buy the print book

Book description

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.

    • Aa
    • Aa
Refine List
Actions for selected content:
Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Send to Kindle
  • Send to Dropbox
  • Send to Google Drive
  • Send content to

    To send content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to .

    To send content to your Kindle, first ensure is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle.

    Note you can select to send to either the or variations. ‘’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

    Find out more about the Kindle Personal Document Service.

    Please be advised that item(s) you selected are not available.
    You are about to send:

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.

This list contains references from the content that can be linked to their source. For a full set of references and notes please see the PDF or HTML where available.

Asher & Rajan (2001). Mukul G. Asher & Ramkishen S. Rajan , Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast Asia, 18 ASEAN Econ. Bull. 119.

Avi-Yonah (2000a). Reuven S. Avi-Yonah , Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State, 113 Harv. L. Rev. 1573.

Avi-Yonah (2002). Reuven S. Avi-Yonah , Why Tax the Rich? Efficiency, Equity, and Progressive Taxation (Review of Slemrod, Does Atlas Shrug? The Economic Consequences of Taxing the Rich), 111 Yale L.J. 1391.

Avi-Yonah (2004a). Reuven S. Avi-Yonah , Corporations, Society, and the State: A Defense of the Corporate Tax, 90 Va. L. Rev. 1193.

Bernauer & Styrsky (2004), Thomas Bernauer & Vit Styrsky , Adjustment or Voice? Corporate Responses to International Tax Competition, 10 Eur. J. Int'l Relations 61, available at

Bjorvatn & Schjelderup (2002). Kjetil Bjorvatn & Guttorm Schjelderup , Tax Competition and International Public Goods, 9 Int'l Tax & Pub. Finance 111.

Blonigen (2004). Bruce A. Blonigen & Ronald B. Davies , The Effects of Bilateral Tax Treaties on U.S. FDI Activity, 11 Int'l Tax & Pub. Finance 601, available at

Bradford (2003). David F. Bradford , Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax, 10 Int'l Tax & Pub. Finance 591, available at

Chen & Smekal (2004). John-ren Chen & Christian Smekal , International Tax Competition: A Case for International Cooperation in Globalization, 11 Transition Studies Rev. 59.

Cloyd . (2003). C. Bryan Cloyd ., Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax-Haven Countries, 25 J. Am. Taxation Ass'n 87.

Cnossen (2003). Sijbren Cnossen , How Much Tax Coordination in the European Union?, 10 Int'l Tax & Pub. Finance 625.

Davies (2003). Ronald B. Davies , Tax Treaties, Renegotiations, and Foreign Direct Investment, 33 Econ. Analysis & Pol'y 251, available at

Davies (2004). Ronald B. Davies , Tax Treaties and Foreign Direct Investment: Potential Versus Performance, 11 Int'l Tax & Pub. Finance 775, available at

Davies & Gresik (2003). Ronald B. Davies & Thomas A. Gresik , Tax Competition and Foreign Capital, 10 Int'l Tax & Pub. Finance 127.

Mooij & Ederveen (2003). Ruud A. Mooij & Sjef Ederveen , Taxation and Foreign Direct Investment: A Synthesis of Empirical Research, 10 Int'l Tax & Pub. Finance 673.

Desai & Hines (2004). Mihir A. Desai & James R. Hines Jr., Old Rules and New Realities: Corporate Tax Policy in a Global Setting, 57 Nat'l Tax J. 937, available at

Devereux & Hubbard (2003). Michael P. Devereux & R. Glenn Hubbard , Taxing Multinationals, 10 Int'l Tax & Pub. Finance 469.

Dickescheid (2004). Thomas Dickescheid , Exemption vs. Credit Method in International Double Taxation Treaties, 11 Int'l Tax & Pub. Finance 721.

Dwyer (2002). Terry Dwyer , “Harmful” Tax Competition and the Future of Offshore Financial Centres, 5 J. Money Laundering Control 302.

Dwyer & Dwyer (2002). Terence Dwyer & Deborah Dwyer , Transparency Versus Privacy: Reflections on OECD Concepts of Unfair Tax Competition, 9 J. Financial Crime 330.

Eden & Kudrle (2005). Lorraine Eden & Robert T. Kudrle , Tax Havens: Renegade States in the International Tax Regime?, 27 L. & Pol'y 100.

Eggert & Genser (2001). Wolfgang Eggert & Bernd Genser , Is Tax Harmonization Useful?, 8 Int'l Tax & Pub. Finance 511.

Fitzgerald (2002). Valpy Fitzgerald , International Tax Co-operation and Capital Mobility, 30 Oxford Development Studies 251.

Flochel & Madies (2002). Laurent Flochel & Thierry Madies , Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments, 9 Int'l Tax & Pub. Finance 121.

Grabel (2005). Ilene Grabel , Taxation of International Private Capital Flows and Securities Transactions in Developing Countries: Do Public Finance Considerations Augment the Macroeconomic Dividends?, 19 Int'l Rev. Applied Econ. 477, available at

Graetz & O'Hear (1997). Michael J. Graetz & Michael M. O'Hear , The “Original Intent” of U.S. International Taxation, 46 Duke L.J. 1021.

Graetz & Oosterhuis (2001). Michael Graetz & Paul W. Oosterhuis , Structuring an Exemption System for Foreign Income of U.S. Corporations, 54 Nat'l Tax J. 771, available at

Gravelle (2004). Jane G. Gravelle , Issues in International Tax Policy, 57 Nat'l Tax J. 773, available at

Gresik (2001). Thomas A. Gresik , The Taxing Task of Taxing Transnationals, 39 J. Econ. Lit. 800, available at

Groen (2002). G. Groen , Arbitration in Bilateral Tax Treaties, Intertax, no. 1, at 3.

Haufler . (2005). Andreas Haufler ., Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base, 12 Int'l Tax & Pub. Finance 281.

Haufler & Schjelderup (2004). Andreas Haufler & Guttorm Schjelderup , Tacit Collusion and International Commodity Taxation, 88 J. Pub. Econ. 577, available at

Hinnekens (2001). L. Hinnekens , How OECD Proposes to Apply Existing Criteria of Jurisdiction to Tax Profits Arising from Cross-Border Electronic Commerce, Intertax, no. 10, at 322.

Holmlund & Kolm (2002). Bertil Holmlund & Sofie Kolm , International Spillover Effects of Sectoral Tax Differentiation in Unionized Economies, 54 Oxford Econ. Papers 207.

Janeba & Smart (2003). Eckhard Janeba & Michael Smart , Is Targeted Tax Competition Less Harmful Than Its Remedies?, 10 Int'l Tax & Pub. Finance 259.

Keen (2001). Michael Keen , Preferential Regimes Can Make Tax Competition Less Harmful (Standards for Good Behavior in International Taxation), 54 Nat'l Tax J. 757, available at

Keen & Ligthart (2006a). Michael Keen & Jenny E. Ligthart , Incentives and Information Exchange in International Taxation, 13 Int'l Tax & Pub. Finance 163.

Keen & Ligthart (2006b). Michael Keen & Jenny E. Ligthart , Information Sharing and International Taxation: A Primer, 13 Int'l Tax & Public Finance 81, available at

Keen & Wildasin (2004). Michael Keen & David Wildasin , Pareto-Efficient International Taxation, 94 Am. Econ. Rev. 259, available at

Kothenburger (2002). Marko Kothenburger , Tax Competition and Fiscal Equalization, 9 Int'l Tax & Pub. Finance 391.

Makris (2003). Miltiadis Makris , International Tax Competition: There Is No Need for Cooperation in Information Sharing, 11 Rev. Int'l Econ. 555, available at

Owens (2006). Jeffrey Owens , Fundamental Tax Reform: An International Perspective, 59 Nat'l Tax J. 131.

Palan (2002). Ronen Palan , Tax Havens and the Commercialization of State Sovereignty, 56 Int'l Org. 151, available at

Parry (2001). Ian W. H. Parry , The Costs of Restrictive Trade Policies in the Presence of Factor Tax Distortions, 8 Int'l Tax & Pub. Finance 147.

Roin (2002). Julie Roin , Taxation Without Coordination, 31 J. Legal Stud. 61.

Scharf (2001). Kimberley A. Scharf , International Capital Tax Evasion and the Foreign Tax Credit Puzzle, 34(2) Can. J. Econ. 465, available at

Sorensen (2003). Peter Birch Sorensen , International Tax Competition: A New Framework for Analysis, 33 Econ. Analysis & Pol'y 179, available at

Sorensen (2004). Peter Birch Sorensen , International Tax Coordination: Regionalism Versus Globalism, 88 J. Pub. Econ. 1187, available at

Strobel (2001). Frank Strobel , International Tax Arbitrage, Tax Evasion, and Interest Parity Conditions, 55 Research in Econ. 413.

Swenson (2001). Deborah L. Swenson , Tax Reforms and Evidence of Transfer Pricing, 54 Nat'l Tax J. 7.

Bruggen (2001a). E. Bruggen , Compulsory Jurisdiction of the International Court of Justice in Tax Cases: Do We Already Have an “International Tax Court”?, Intertax, no. 8–9, at 250.

Bruggen (2001b). E. Bruggen , State Responsibility Under Customary International Law in Matters of Taxation and Tax Competition, Intertax, no. 4, at 115.

Raad (2001a). Kees Raad , International Coordination of Tax Treaty Interpretation and Application, Intertax, no. 6–7, at 212.

Wilson & Janeba (2005). John Douglas Wilson & Eckhard Janeba , Decentralization and International Tax Competition, 89 J. Pub. Econ. 1211.

Winner (2005). Hannes Winner , Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data, 12 Int'l Tax & Pub. Finance 667, available at

Zodrow (2003). George R. Zodrow , Tax Competition and Tax Coordination in the European Union, 10 Int'l Tax & Pub. Finance 651.


Full text views

Total number of HTML views: 0
Total number of PDF views: 836 *
Loading metrics...

Book summary page views

Total views: 826 *
Loading metrics...

* Views captured on Cambridge Core between September 2016 - 22nd September 2017. This data will be updated every 24 hours.