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Cover: 9780521618014 | International Tax as International Law | Reuven S. Avi-Yonah | Buch
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International Tax as International Law
Taschenbuch von Reuven S. Avi-Yonah
Sprache: Englisch

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Beschreibung
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 U.S. tax law embodies the underlying norms of the regime.
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 U.S. tax law embodies the underlying norms of the regime.
Über den Autor
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program and the Michigan-Tsinghua Exchange Program at the University of Michigan Law School. Dr Avi-Yonah graduated from the Hebrew University in 1983, received his Ph.D. in history from Harvard University in 1986, and received a JD from Harvard Law School in 1989. He practiced tax law in Boston and New York until 1993. He became an Assistant Professor of Law at Harvard Law School in 1994 and moved to the University of Michigan in 2000. He has published numerous articles on domestic and international tax issues and is the author of six other tax books. He has served as consultant to the US treasury and the OECD on tax competition issues and has been a member of the executive committee of the New York State Bar Association Tax Section and of the Advisory Board of Tax Management, Inc. He is currently a member of the Steering Group of the OECD International Network for Tax Research and Chair of the ABA Tax Section VAT Committee.
Zusammenfassung
This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.
Inhaltsverzeichnis
1. Introduction: Is there an international tax regime? Is it part of international law?; 2. Jurisdiction to tax; 3. Sourcing income and deductions; 4. Taxation of non-residents: investment income; 5. Taxation of non-residents: business income; 6. Transfer pricing; 7. Taxation of residents: investment income; 8. Taxation of residents: business income; 9. The tax treaty network; 10. The tax arbitrage, tax competition, and the future of the international tax regime.
Details
Erscheinungsjahr: 2014
Fachbereich: Internationales & ausländ. Recht
Genre: Recht
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: Kartoniert / Broschiert
ISBN-13: 9780521618014
ISBN-10: 0521618010
Sprache: Englisch
Ausstattung / Beilage: Paperback
Einband: Kartoniert / Broschiert
Autor: Avi-Yonah, Reuven S.
Hersteller: Cambridge University Press
Maße: 229 x 152 x 13 mm
Von/Mit: Reuven S. Avi-Yonah
Erscheinungsdatum: 03.06.2014
Gewicht: 0,332 kg
Artikel-ID: 101983012
Über den Autor
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program and the Michigan-Tsinghua Exchange Program at the University of Michigan Law School. Dr Avi-Yonah graduated from the Hebrew University in 1983, received his Ph.D. in history from Harvard University in 1986, and received a JD from Harvard Law School in 1989. He practiced tax law in Boston and New York until 1993. He became an Assistant Professor of Law at Harvard Law School in 1994 and moved to the University of Michigan in 2000. He has published numerous articles on domestic and international tax issues and is the author of six other tax books. He has served as consultant to the US treasury and the OECD on tax competition issues and has been a member of the executive committee of the New York State Bar Association Tax Section and of the Advisory Board of Tax Management, Inc. He is currently a member of the Steering Group of the OECD International Network for Tax Research and Chair of the ABA Tax Section VAT Committee.
Zusammenfassung
This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.
Inhaltsverzeichnis
1. Introduction: Is there an international tax regime? Is it part of international law?; 2. Jurisdiction to tax; 3. Sourcing income and deductions; 4. Taxation of non-residents: investment income; 5. Taxation of non-residents: business income; 6. Transfer pricing; 7. Taxation of residents: investment income; 8. Taxation of residents: business income; 9. The tax treaty network; 10. The tax arbitrage, tax competition, and the future of the international tax regime.
Details
Erscheinungsjahr: 2014
Fachbereich: Internationales & ausländ. Recht
Genre: Recht
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: Kartoniert / Broschiert
ISBN-13: 9780521618014
ISBN-10: 0521618010
Sprache: Englisch
Ausstattung / Beilage: Paperback
Einband: Kartoniert / Broschiert
Autor: Avi-Yonah, Reuven S.
Hersteller: Cambridge University Press
Maße: 229 x 152 x 13 mm
Von/Mit: Reuven S. Avi-Yonah
Erscheinungsdatum: 03.06.2014
Gewicht: 0,332 kg
Artikel-ID: 101983012
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