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International Tax as International Law: An Analysis of the International Tax Regime

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International Tax as International Law: An Analysis of the International Tax Regime - Avi-Yonah, Reuven S.
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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 ...

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International Tax as International Law: An Analysis of the International Tax Regime 2007, Cambridge University Press, Cambridge

ISBN-13: 9780521618014

Trade paperback

International Tax as International Law: An Analysis of the International Tax Regime 2007, Cambridge University Press, Cambridge

ISBN-13: 9780521852838

Hardcover