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The Resource International tax law

International tax law

Label
International tax law
Title
International tax law
Creator
Contributor
Subject
Language
eng
Summary
This updated collection of essays offers a comparative analysis, conducted by a sample of international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis
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International tax law
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Amatucci, A
http://library.link/vocab/subjectName
  • OECD Model
  • international tax law
  • tax law
  • procedural tax law
  • tax liability
  • tax treaty
  • tax reform
  • ability to pay
  • tax system
  • public finance
Label
International tax law
Instantiates
Publication
Contents
  • Chapter 1 : The contribution of economic analysis of law to the tax law methodology
  • Amatucci, A.
  • ; p. 1-43
  • Chapter 2 : Tax law
  • d'Amati, N.
  • ; p. 45-83
  • Chapter 3 : Tax law and private law
  • Osterloh, L.
  • ; p. 85-102
  • Chapter 4 : Administrative provisions in taxation law
  • Trzaskalik, C.
  • Petri, M.
  • ; p. 103-118
  • Annex to Chapter 4 : Administrative provisions in taxation law : current developments
  • Tappe, H.
  • ; p. 119-125
  • Chapter 5 : The administrative procedure for determining tax liability
  • González, E.
  • ; p. 127-150
  • Annex to Chapter 5 : Recent developments on administrative determination of tax liability
  • Vázquez del Rey, A.
  • ; p. 151-159
  • Chapter 6 : Double taxation conventions
  • Uckmar, V.
  • ; p. 161-193
  • Chapter 7 : Tax treaties in the Americas : the United States experience
  • Gustafson, C.H.
  • ; p. 195-230
  • Annex to Chapter 7 : US tax reforms
  • Scarpato, R.
  • ; p. 231-236
  • Chapter 8 : The Commentary of the OECD Model Tax Convention as two-tier soft law : rule of conduct for tax authorities and living law for taxpayers
  • Kimura, K.
  • ; p. 237-259
  • Chapter 9 : A European legal tax order based on ability to pay
  • Lang, J.
  • Englisch, J.
  • ; p. 261-339
  • Annex to Chapter 9 : Recent developments in the European legal tax order
  • Haslehner, W.C.
  • ; p. 341-358
  • Chapter 10: European Union tax law and internal tax systems
  • Casado Ollero, G.
  • Caamaño Anido, A.
  • ; p. 359-417
  • Chapter 11: Community Acts and the internal public finance system
  • Amatucci, A.
  • ; p. 419-448
Edition
2nd ed.
Extent
XXXI, 448 p.
Isbn
9789041137272
Label
International tax law
Publication
Contents
  • Chapter 1 : The contribution of economic analysis of law to the tax law methodology
  • Amatucci, A.
  • ; p. 1-43
  • Chapter 2 : Tax law
  • d'Amati, N.
  • ; p. 45-83
  • Chapter 3 : Tax law and private law
  • Osterloh, L.
  • ; p. 85-102
  • Chapter 4 : Administrative provisions in taxation law
  • Trzaskalik, C.
  • Petri, M.
  • ; p. 103-118
  • Annex to Chapter 4 : Administrative provisions in taxation law : current developments
  • Tappe, H.
  • ; p. 119-125
  • Chapter 5 : The administrative procedure for determining tax liability
  • González, E.
  • ; p. 127-150
  • Annex to Chapter 5 : Recent developments on administrative determination of tax liability
  • Vázquez del Rey, A.
  • ; p. 151-159
  • Chapter 6 : Double taxation conventions
  • Uckmar, V.
  • ; p. 161-193
  • Chapter 7 : Tax treaties in the Americas : the United States experience
  • Gustafson, C.H.
  • ; p. 195-230
  • Annex to Chapter 7 : US tax reforms
  • Scarpato, R.
  • ; p. 231-236
  • Chapter 8 : The Commentary of the OECD Model Tax Convention as two-tier soft law : rule of conduct for tax authorities and living law for taxpayers
  • Kimura, K.
  • ; p. 237-259
  • Chapter 9 : A European legal tax order based on ability to pay
  • Lang, J.
  • Englisch, J.
  • ; p. 261-339
  • Annex to Chapter 9 : Recent developments in the European legal tax order
  • Haslehner, W.C.
  • ; p. 341-358
  • Chapter 10: European Union tax law and internal tax systems
  • Casado Ollero, G.
  • Caamaño Anido, A.
  • ; p. 359-417
  • Chapter 11: Community Acts and the internal public finance system
  • Amatucci, A.
  • ; p. 419-448
Edition
2nd ed.
Extent
XXXI, 448 p.
Isbn
9789041137272

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      3.148008 101.712199
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