The Resource International tax law
International tax law
Resource Information
The item International tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item International tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In the last 20 years, a critically important argument has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules. This two-volume book, including an original introduction by editor Professor Reuven S. Avi-Yonah, brings together the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law
- Language
- eng
- Extent
- 2 vols. (xvii, 742 p.) (viii, 692 p.)
- Contents
-
- Volume I:
- Introduction
- Avi-Yonah, R.S.
- ; p. ix-xvii
- The structure of international taxation : a proposal for simplification
- Avi-Yonah, R.S.
- . - Texas Law Review, 74 (1996 )(6), 1301-1359 ; p. 1-59
- The "original intent" of US international taxation
- Graetz, M.J.
- O'Hear, M.M.
- . - Duke Law Journal, 46 (1997)(5), March, 1021-1109 ; p. 60-148
- International taxation of electronic commerce
- Avi-Yonah, R.S.
- . - Tax Law Review, 52 (1997)(3), Spring, 507-555 ; p. 149-197
- Fairness and the taxation of international income
- Kaufman, N.H.
- . - Law and Policy in International Business, 29 (1998) (2), Winter, 145-203 ; p. 198-256
- International tax arbitrage and the "international tax system"
- Rosenbloom, H.D.
- . - Tax Law Review, 53 (2000)(2), Winter, 137-166 ; p. 257-286
- Globalization, tax competition, and the fiscal crisis of the Welfare State
- Avi-Yonah, R.S.
- . - Harvard Law Review, 113 (2000) (7), May, 1573-1676 ; p. 287-390
- International tax cooperation and a multilateral treaty
- Thuronyi, V.
- . - Brooklyn Journal of International Law, XXVI (2001)(4), 1641-1681, postscript ; p. 391-432
- Taxing international income : inadequate principles, outdated concepts, and unsatisfactory policies
- Graetz, M.J.
- . - Tax Law Review, 54 (2001) (3), Spring, 261-336 ; p. 433-508
- An international tax regime in crystallization
- Brauner, Y.
- . - Tax Law Review, 56 (2003)(2), 259-328 ; p. 509-578
- Global trajectories of tax reform : the discourse of tax reform in developing and transition countries
- Stewart, M.
- . - Harvard International Law Journal, 44 (2003)(1), Winter, 139-190 ; p. 579-630
- Strategy and cooperation in national responses to international tax arbitrage
- Kane (2004), M.A.
- . - Emory Law Journal, 53, 89-169 ; p. 631-711
- Impact of e-commerce on allocation of tax revenue between developed and developing countries
- Lee, C.H.
- . - Journal of Korean Law, 4 (2004)(1), February, 19, 21-50 ; p. 712-742
- Volume II:
- International tax as international law
- Avi-Yonah, R.S.
- . - Tax Law Review, 57 (2004)(4), Summer, 483-501 ; p. 1-19
- Sovereignty, taxation and social contract
- Christians, A.
- . - Minnesota Journal of International Law, 18 (2009)(1), Winter, 99-153 ; p. 20-74
- More cooperation, less uniformity : tax deharmonization and the future of the international tax regime
- Dean, S.A.
- . - Tulane Law Review, 84 (2009)(1), November, 125-164 ; p. 75-114
- Tax expenditures and global labor mobility
- Mason, R.
- . - New York University Law Review, 84 (6), December, 1540-1622 ; p. 115-197
- Worse than exemption
- Fleming (Jr.), J.C.
- Peroni, R.J.
- Shay, S.E.
- . - Emory Law Journal, 59 (2009)(1) October, 79-149 ; p. 198-268
- International tax coordination for a second-best world (part I)
- Schön, W.
- . - World Tax Journal, International Fiscal Association Congress Issue, 1 (2009) (1), September, 67-114 ; p. 269-316
- Taxation in a time of crisis : policy leadership from the OECD to the G20
- Christians , A.
- . - Northwestern Journal of Law and Social Policy, 5 (2010) (1), Spring, 19-40 ; p. 317-338
- Tax levels, structures, and reforms : convergence or persistence/
- Brooks, N.
- Hwong, T.
- . - Theoretical Inquiries in Law, 11(2010) (2), July, 791-821 ; p. 339-369
- The case against foreign tax credits
- Shaviro, D.
- . - Journal of Legal Analysis, 3 (2011)(1), Spring, 65-100 ; p. 370-405 ; refs
- Stateless income
- Kleinbard, E.D.
- . - Florida Tax Review, 11(2011)(9), 699-774 ; p. 406-481
- The rising tax-electivity of US corporate residence
- Shaviro , D.
- . - Tax Law Review, 64 (2011)(3), Spring, 377-430 ; p. 482-535
- Tax neutrality and tax amenities
- Hasen, D.
- . - Florida Law Review, 12 (2012)(2), 57-124 ; p. 536-603
- The international tax regime and the BRIC World : elements for a theory
- Baistrocchi, E.A
- The limits of the international tax regime as a commitment projector
- Cockfield, A.J.
- . - Virginia Tax Review, 33 (2013)(1), Summer, 59-113 ; p. 638-692
- Some reflections on the OECD and the sources of international tax principles
- Ault, H.J.
- . - Tax Notes International, 70(2013)(12), June, 1195-1201 ; p. 693-699
- Isbn
- 9781781003657
- Label
- International tax law
- Title
- International tax law
- Subject
-
- deferral
- developing countries
- e-commerce
- exemption
- fiscal neutrality
- foreign tax credit
- globalization
- harmonization of tax
- international tax law
- international taxation principles
- multilateral tax treaty
- residence
- stateless income
- tax arbitrage
- tax reform
- tax sovereignty
- tax structure
- transfer pricing
- working abroad
- worldwide income
- Language
- eng
- Summary
- In the last 20 years, a critically important argument has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules. This two-volume book, including an original introduction by editor Professor Reuven S. Avi-Yonah, brings together the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Avi-Yonah, R.S
- Series statement
- International law
- Series volume
- 10
- http://library.link/vocab/subjectName
-
- international tax law
- tax reform
- e-commerce
- worldwide income
- globalization
- multilateral tax treaty
- tax arbitrage
- harmonization of tax
- developing countries
- tax sovereignty
- working abroad
- deferral
- transfer pricing
- exemption
- stateless income
- fiscal neutrality
- tax structure
- foreign tax credit
- residence
- international taxation principles
- Label
- International tax law
- Contents
-
- Volume I:
- Introduction
- Avi-Yonah, R.S.
- ; p. ix-xvii
- The structure of international taxation : a proposal for simplification
- Avi-Yonah, R.S.
- . - Texas Law Review, 74 (1996 )(6), 1301-1359 ; p. 1-59
- The "original intent" of US international taxation
- Graetz, M.J.
- O'Hear, M.M.
- . - Duke Law Journal, 46 (1997)(5), March, 1021-1109 ; p. 60-148
- International taxation of electronic commerce
- Avi-Yonah, R.S.
- . - Tax Law Review, 52 (1997)(3), Spring, 507-555 ; p. 149-197
- Fairness and the taxation of international income
- Kaufman, N.H.
- . - Law and Policy in International Business, 29 (1998) (2), Winter, 145-203 ; p. 198-256
- International tax arbitrage and the "international tax system"
- Rosenbloom, H.D.
- . - Tax Law Review, 53 (2000)(2), Winter, 137-166 ; p. 257-286
- Globalization, tax competition, and the fiscal crisis of the Welfare State
- Avi-Yonah, R.S.
- . - Harvard Law Review, 113 (2000) (7), May, 1573-1676 ; p. 287-390
- International tax cooperation and a multilateral treaty
- Thuronyi, V.
- . - Brooklyn Journal of International Law, XXVI (2001)(4), 1641-1681, postscript ; p. 391-432
- Taxing international income : inadequate principles, outdated concepts, and unsatisfactory policies
- Graetz, M.J.
- . - Tax Law Review, 54 (2001) (3), Spring, 261-336 ; p. 433-508
- An international tax regime in crystallization
- Brauner, Y.
- . - Tax Law Review, 56 (2003)(2), 259-328 ; p. 509-578
- Global trajectories of tax reform : the discourse of tax reform in developing and transition countries
- Stewart, M.
- . - Harvard International Law Journal, 44 (2003)(1), Winter, 139-190 ; p. 579-630
- Strategy and cooperation in national responses to international tax arbitrage
- Kane (2004), M.A.
- . - Emory Law Journal, 53, 89-169 ; p. 631-711
- Impact of e-commerce on allocation of tax revenue between developed and developing countries
- Lee, C.H.
- . - Journal of Korean Law, 4 (2004)(1), February, 19, 21-50 ; p. 712-742
- Volume II:
- International tax as international law
- Avi-Yonah, R.S.
- . - Tax Law Review, 57 (2004)(4), Summer, 483-501 ; p. 1-19
- Sovereignty, taxation and social contract
- Christians, A.
- . - Minnesota Journal of International Law, 18 (2009)(1), Winter, 99-153 ; p. 20-74
- More cooperation, less uniformity : tax deharmonization and the future of the international tax regime
- Dean, S.A.
- . - Tulane Law Review, 84 (2009)(1), November, 125-164 ; p. 75-114
- Tax expenditures and global labor mobility
- Mason, R.
- . - New York University Law Review, 84 (6), December, 1540-1622 ; p. 115-197
- Worse than exemption
- Fleming (Jr.), J.C.
- Peroni, R.J.
- Shay, S.E.
- . - Emory Law Journal, 59 (2009)(1) October, 79-149 ; p. 198-268
- International tax coordination for a second-best world (part I)
- Schön, W.
- . - World Tax Journal, International Fiscal Association Congress Issue, 1 (2009) (1), September, 67-114 ; p. 269-316
- Taxation in a time of crisis : policy leadership from the OECD to the G20
- Christians , A.
- . - Northwestern Journal of Law and Social Policy, 5 (2010) (1), Spring, 19-40 ; p. 317-338
- Tax levels, structures, and reforms : convergence or persistence/
- Brooks, N.
- Hwong, T.
- . - Theoretical Inquiries in Law, 11(2010) (2), July, 791-821 ; p. 339-369
- The case against foreign tax credits
- Shaviro, D.
- . - Journal of Legal Analysis, 3 (2011)(1), Spring, 65-100 ; p. 370-405 ; refs
- Stateless income
- Kleinbard, E.D.
- . - Florida Tax Review, 11(2011)(9), 699-774 ; p. 406-481
- The rising tax-electivity of US corporate residence
- Shaviro , D.
- . - Tax Law Review, 64 (2011)(3), Spring, 377-430 ; p. 482-535
- Tax neutrality and tax amenities
- Hasen, D.
- . - Florida Law Review, 12 (2012)(2), 57-124 ; p. 536-603
- The international tax regime and the BRIC World : elements for a theory
- Baistrocchi, E.A
- The limits of the international tax regime as a commitment projector
- Cockfield, A.J.
- . - Virginia Tax Review, 33 (2013)(1), Summer, 59-113 ; p. 638-692
- Some reflections on the OECD and the sources of international tax principles
- Ault, H.J.
- . - Tax Notes International, 70(2013)(12), June, 1195-1201 ; p. 693-699
- Extent
- 2 vols. (xvii, 742 p.) (viii, 692 p.)
- Isbn
- 9781781003657
- Label
- International tax law
- Contents
-
- Volume I:
- Introduction
- Avi-Yonah, R.S.
- ; p. ix-xvii
- The structure of international taxation : a proposal for simplification
- Avi-Yonah, R.S.
- . - Texas Law Review, 74 (1996 )(6), 1301-1359 ; p. 1-59
- The "original intent" of US international taxation
- Graetz, M.J.
- O'Hear, M.M.
- . - Duke Law Journal, 46 (1997)(5), March, 1021-1109 ; p. 60-148
- International taxation of electronic commerce
- Avi-Yonah, R.S.
- . - Tax Law Review, 52 (1997)(3), Spring, 507-555 ; p. 149-197
- Fairness and the taxation of international income
- Kaufman, N.H.
- . - Law and Policy in International Business, 29 (1998) (2), Winter, 145-203 ; p. 198-256
- International tax arbitrage and the "international tax system"
- Rosenbloom, H.D.
- . - Tax Law Review, 53 (2000)(2), Winter, 137-166 ; p. 257-286
- Globalization, tax competition, and the fiscal crisis of the Welfare State
- Avi-Yonah, R.S.
- . - Harvard Law Review, 113 (2000) (7), May, 1573-1676 ; p. 287-390
- International tax cooperation and a multilateral treaty
- Thuronyi, V.
- . - Brooklyn Journal of International Law, XXVI (2001)(4), 1641-1681, postscript ; p. 391-432
- Taxing international income : inadequate principles, outdated concepts, and unsatisfactory policies
- Graetz, M.J.
- . - Tax Law Review, 54 (2001) (3), Spring, 261-336 ; p. 433-508
- An international tax regime in crystallization
- Brauner, Y.
- . - Tax Law Review, 56 (2003)(2), 259-328 ; p. 509-578
- Global trajectories of tax reform : the discourse of tax reform in developing and transition countries
- Stewart, M.
- . - Harvard International Law Journal, 44 (2003)(1), Winter, 139-190 ; p. 579-630
- Strategy and cooperation in national responses to international tax arbitrage
- Kane (2004), M.A.
- . - Emory Law Journal, 53, 89-169 ; p. 631-711
- Impact of e-commerce on allocation of tax revenue between developed and developing countries
- Lee, C.H.
- . - Journal of Korean Law, 4 (2004)(1), February, 19, 21-50 ; p. 712-742
- Volume II:
- International tax as international law
- Avi-Yonah, R.S.
- . - Tax Law Review, 57 (2004)(4), Summer, 483-501 ; p. 1-19
- Sovereignty, taxation and social contract
- Christians, A.
- . - Minnesota Journal of International Law, 18 (2009)(1), Winter, 99-153 ; p. 20-74
- More cooperation, less uniformity : tax deharmonization and the future of the international tax regime
- Dean, S.A.
- . - Tulane Law Review, 84 (2009)(1), November, 125-164 ; p. 75-114
- Tax expenditures and global labor mobility
- Mason, R.
- . - New York University Law Review, 84 (6), December, 1540-1622 ; p. 115-197
- Worse than exemption
- Fleming (Jr.), J.C.
- Peroni, R.J.
- Shay, S.E.
- . - Emory Law Journal, 59 (2009)(1) October, 79-149 ; p. 198-268
- International tax coordination for a second-best world (part I)
- Schön, W.
- . - World Tax Journal, International Fiscal Association Congress Issue, 1 (2009) (1), September, 67-114 ; p. 269-316
- Taxation in a time of crisis : policy leadership from the OECD to the G20
- Christians , A.
- . - Northwestern Journal of Law and Social Policy, 5 (2010) (1), Spring, 19-40 ; p. 317-338
- Tax levels, structures, and reforms : convergence or persistence/
- Brooks, N.
- Hwong, T.
- . - Theoretical Inquiries in Law, 11(2010) (2), July, 791-821 ; p. 339-369
- The case against foreign tax credits
- Shaviro, D.
- . - Journal of Legal Analysis, 3 (2011)(1), Spring, 65-100 ; p. 370-405 ; refs
- Stateless income
- Kleinbard, E.D.
- . - Florida Tax Review, 11(2011)(9), 699-774 ; p. 406-481
- The rising tax-electivity of US corporate residence
- Shaviro , D.
- . - Tax Law Review, 64 (2011)(3), Spring, 377-430 ; p. 482-535
- Tax neutrality and tax amenities
- Hasen, D.
- . - Florida Law Review, 12 (2012)(2), 57-124 ; p. 536-603
- The international tax regime and the BRIC World : elements for a theory
- Baistrocchi, E.A
- The limits of the international tax regime as a commitment projector
- Cockfield, A.J.
- . - Virginia Tax Review, 33 (2013)(1), Summer, 59-113 ; p. 638-692
- Some reflections on the OECD and the sources of international tax principles
- Ault, H.J.
- . - Tax Notes International, 70(2013)(12), June, 1195-1201 ; p. 693-699
- Extent
- 2 vols. (xvii, 742 p.) (viii, 692 p.)
- Isbn
- 9781781003657
Subject
- deferral
- developing countries
- e-commerce
- exemption
- fiscal neutrality
- foreign tax credit
- globalization
- harmonization of tax
- international tax law
- international taxation principles
- multilateral tax treaty
- residence
- stateless income
- tax arbitrage
- tax reform
- tax sovereignty
- tax structure
- transfer pricing
- working abroad
- worldwide income
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-tax-law/VqD5fx8Lj_c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-tax-law/VqD5fx8Lj_c/">International tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
