INTERNATIONAL TAX AS INTERNATIONAL LAW by Reuven S. Avi-Yonah ( 9780521618014 )

Item Details

Title:

INTERNATIONAL TAX AS INTERNATIONAL LAW
AN ANALYSIS OF THE INTERNATIONAL TAX REGIME

By:

Reuven S. Avi-Yonah

Format:

Paperback

List price:

£41.00

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£35.88

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£5.12

ISBN 10:

0521618010

ISBN 13:

9780521618014

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Publisher:

CAMBRIDGE UNIVERSITY PRESS

Pub. date:

1 September, 2007

Series:

Cambridge Tax Law Series

Pages:

224

Description:

This book explains the international tax regime and how US tax law plays in the international regime.

Synopsis:

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.

Illustrations:

1 table

Publication:

Imprint:

Cambridge University Press

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Returnable

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