Advanced Introduction to International Tax Law : Second Edition
This second edition of the Advanced Introduction to International Tax Law provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax.
This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.
New to this edition:
* New material on the OECD Base Erosion and Profit Shifting (BEPS) project
* Coverage of the EU's Anti Tax Avoidance Package
* Analysis of the US Tax Cuts and Jobs Act.
Key features include:
* defines and discusses the main types of jurisdiction to tax
* explains in depth both inbound and outbound taxation on both passive and active income
* delineates the source of income that is crucial for taxing non-residents and foreign tax credit
* discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source
* explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.
Composed of concise but insightful chapters, this revised second edition will prove to be a key resource for students of international tax law, as well as for scholars within the fields of tax law, international business law and international commercial law.
- Paperback | 192 pages
- 138 x 216 x 12.7mm | 226.8g
- 26 Apr 2019
- Edward Elgar Publishing Ltd
- Cheltenham, United Kingdom
- 2nd edition
Other books in this series
24 Jun 2015
27 Apr 2018
30 Nov 2014
29 Mar 2016
14 Jun 2014
26 Feb 2015
28 Apr 2014
30 Mar 2018
30 Nov 2018
30 Sep 2015
Table of contents
About Reuven S. AVI-Yonah