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The Resource Research handbook on international taxation

Research handbook on international taxation

Label
Research handbook on international taxation
Title
Research handbook on international taxation
Contributor
Subject
Language
eng
Summary
The essays in this book discuss the fundamentals and the institutional aspects of current international tax regime. The book is divided into five parts, presenting different aspects of international tax research: fundamentals of regime itself, doctrinal building blocks, important dilemmas of international tax policy, feedback systems that enrich the international tax discourse with external perspectives (political science, other international economic law regimes, environmental law) and finally the future of international tax regime
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Brauner, Y
Series statement
Research Handbooks in Private and Commercial Law series
http://library.link/vocab/subjectName
  • international taxation
  • tax policy
  • discrimination
  • employment income
  • transfer pricing
  • force of attraction
  • nexus
  • residence
  • cross-border worker
  • tax treaty
  • services
  • sportsperson
  • arm's length principle
  • dispute resolution
  • trade agreement
  • digital economy
  • environmental law
  • MAP
  • robot tax
Label
Research handbook on international taxation
Instantiates
Publication
Contents
  • 1: Does customary international tax law exist?
  • Avi-Yonah, R.S.
  • ; p. 2-12
  • 2: The origins of the international tax regime
  • Jogarajan, S.
  • ; p. 13-28
  • 3: International tax organizations
  • Christians, A.
  • ; p. 29-43
  • 4: Tax discrimination
  • Adams, E.
  • Knoll, M.
  • Mason, R.
  • ; p. 44-64
  • 5: Taxation of employment
  • Pistone, P.
  • ; p. 65-77
  • 6: Taxation of cross-border services
  • Baez Moreno, A.
  • ; p. 78-96
  • 7: Transfer pricing
  • Navarro, A.
  • ; p. 97-119
  • 8: Article 17 force of attraction
  • Tetłak, K.
  • ; p. 120-140
  • 9: Competition v. cooperation in international taxation
  • Dagan, T.
  • ; p. 141-152
  • 10: The arm's length standard: justification, content, and alternative proposals
  • Schoueri, L.E.
  • Galendi Junior, R.A.
  • ; p. 153-173
  • 11: Can law regulate its own interpretation? Relevance and meaning of articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) and article 3 para. 2 of the Model Convention of the Organisation for Economic Co-operation and Development (OECD MC) for the interpretation of double taxation conventions
  • Lang, M.
  • ; p. 174-190
  • 12: International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries
  • Brauner, Y.
  • ; p. 191-217
  • 13: The political science of global tax governance
  • Hearson, M.
  • Rixen, T.
  • ; p. 218-238
  • 14: International taxation and international trade: common objectives, different paths, and inevitable clash
  • Victor, M.
  • Brauner, Y.
  • ; p. 239-257
  • 15: International taxation and environmental protection
  • Pirlot, A.
  • ; p. 258-277
  • 16: Research strategies in comparative taxation
  • Garbarino, C.
  • ; p. 278-316
  • 17: Multilaterallism in international taxation: it is really the future?
  • Zornoza Perez, J.
  • ; p. 317-340
  • 18: General thoughts on illicitly obtained information in tax matters
  • Lopez Lopez, H.
  • ; p. 341-352
  • 19: International taxation and migrations
  • Kostić, S.V.
  • ; p. 353-368
  • 20: Taxation of robots
  • Englisch, J.
  • ; p. 369-384
Extent
xxii, 393 p.
Isbn
9781788975360
Label
Research handbook on international taxation
Publication
Contents
  • 1: Does customary international tax law exist?
  • Avi-Yonah, R.S.
  • ; p. 2-12
  • 2: The origins of the international tax regime
  • Jogarajan, S.
  • ; p. 13-28
  • 3: International tax organizations
  • Christians, A.
  • ; p. 29-43
  • 4: Tax discrimination
  • Adams, E.
  • Knoll, M.
  • Mason, R.
  • ; p. 44-64
  • 5: Taxation of employment
  • Pistone, P.
  • ; p. 65-77
  • 6: Taxation of cross-border services
  • Baez Moreno, A.
  • ; p. 78-96
  • 7: Transfer pricing
  • Navarro, A.
  • ; p. 97-119
  • 8: Article 17 force of attraction
  • Tetłak, K.
  • ; p. 120-140
  • 9: Competition v. cooperation in international taxation
  • Dagan, T.
  • ; p. 141-152
  • 10: The arm's length standard: justification, content, and alternative proposals
  • Schoueri, L.E.
  • Galendi Junior, R.A.
  • ; p. 153-173
  • 11: Can law regulate its own interpretation? Relevance and meaning of articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) and article 3 para. 2 of the Model Convention of the Organisation for Economic Co-operation and Development (OECD MC) for the interpretation of double taxation conventions
  • Lang, M.
  • ; p. 174-190
  • 12: International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries
  • Brauner, Y.
  • ; p. 191-217
  • 13: The political science of global tax governance
  • Hearson, M.
  • Rixen, T.
  • ; p. 218-238
  • 14: International taxation and international trade: common objectives, different paths, and inevitable clash
  • Victor, M.
  • Brauner, Y.
  • ; p. 239-257
  • 15: International taxation and environmental protection
  • Pirlot, A.
  • ; p. 258-277
  • 16: Research strategies in comparative taxation
  • Garbarino, C.
  • ; p. 278-316
  • 17: Multilaterallism in international taxation: it is really the future?
  • Zornoza Perez, J.
  • ; p. 317-340
  • 18: General thoughts on illicitly obtained information in tax matters
  • Lopez Lopez, H.
  • ; p. 341-352
  • 19: International taxation and migrations
  • Kostić, S.V.
  • ; p. 353-368
  • 20: Taxation of robots
  • Englisch, J.
  • ; p. 369-384
Extent
xxii, 393 p.
Isbn
9781788975360

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