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International Tax as International Law
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  • Cited by 4
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    Mollan, Simon and Tennent, Kevin D. 2015. 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 2014. Are We Heading towards a Corporate Tax System Fit for the 21stCentury?. Fiscal Studies, Vol. 35, Issue. 4, p. 449.


    Stewart, Miranda 2014. 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 2012. Tax Disputes under Institutional Instability: Theory and Implications. The Modern Law Review, Vol. 75, Issue. 4, p. 547.


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    International Tax as International Law
    • Online ISBN: 9780511511318
    • Book DOI: https://doi.org/10.1017/CBO9780511511318
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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.

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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 athttp://www.sagepub.co.uk/journal.aspx?pid=105540.

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 athttp://www.springerlink.com/link.asp?id=102915.

Bradford (2003). David F. Bradford , Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax, 10 Int'l Tax & Pub. Finance 591, available athttp://www.springerlink.com/link.asp?id=102915.

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.

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Davies (2004). Ronald B. Davies , Tax Treaties and Foreign Direct Investment: Potential Versus Performance, 11 Int'l Tax & Pub. Finance 775, available athttp://www.springerlink.com/link.asp?id=102915.

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 athttp://ntj.tax.org.

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 athttp://www.tandf.co.uk/journals/titles/02692171.asp.

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 athttp://find.galegroup.com/itx/infomark.do?&contentSet=IAC-Documents&type=retrieve&tabID=T002&prodId=LT&docId=A81893050&source=gale&srcprod=LT&userGroupName=lom_umichanna&version=1.0.

Gravelle (2004). Jane G. Gravelle , Issues in International Tax Policy, 57 Nat'l Tax J. 773, available athttp://ntj.tax.org/.

Gresik (2001). Thomas A. Gresik , The Taxing Task of Taxing Transnationals, 39 J. Econ. Lit. 800, available athttp://links.jstor.org/sici?sici=0022-0515%28200109%2939%3A3%3C800%3ATTTOTT%3E2.0.CO%3B2-L.

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 athttp://www.elsevier.com/locate/inca/505578.

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 athttp://find.galegroup.com/itx/infomark.do?&contentSet=IAC-Documents&type=retrieve&tabID=T002&prodId=LT&docId=A81893048&source=gale&srcprod=LT&userGroupName=lom_umichanna&version=1.0.

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 athttp://www.springerlink.com/link.asp?id=102915.

Keen & Wildasin (2004). Michael Keen & David Wildasin , Pareto-Efficient International Taxation, 94 Am. Econ. Rev. 259, available athttp://www.aeaweb.org/aer.

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 athttp://www.blackwellpublishing.com/journal.asp?ref=0965-7576.

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 athttp://links.jstor.org/sici?sici=0020-8183%28200224%2956%3A1%3C151%3ATHATCO%3E2.0.CO%3B2-N.

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 athttp://economics.ca/cje.

Sorensen (2003). Peter Birch Sorensen , International Tax Competition: A New Framework for Analysis, 33 Econ. Analysis & Pol'y 179, available athttp://www.ecosoc.org.au/qld/journal.html.

Sorensen (2004). Peter Birch Sorensen , International Tax Coordination: Regionalism Versus Globalism, 88 J. Pub. Econ. 1187, available athttp://www.elsevier.com/locate/inca/505578.

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 athttp://www.springerlink.com/link.asp?id=102915.

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

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