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The Resource International tax law

International tax law

Label
International tax law
Title
International tax law
Contributor
Subject
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
  • fiscal sovereignty
  • working abroad
  • deferral
  • transfer pricing
  • exemption
  • stateless income
  • fiscal neutrality
  • tax structure
  • foreign tax credit
  • residence
  • international taxation principles
Label
International tax law
Instantiates
Publication
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
Publication
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

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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