International Tax As International Law An Analysis of the International Tax Regime

Avi-Yonah, Reuven S.

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PRICE
FOR FREE
AUTHOR
Avi-Yonah, Reuven S.
DATE
2007
ISBN
9780521618014
LANGUAGE
ENGLISH
FILE FORMAT
8,4 MB
FORMAT
FB2 EPUB PDF

BOOK DESCRIPTION

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the international Tax LLM Program at the University of Michigan Law SchoolAvi-Yonah, Reuven S. is the author of 'International Tax As International Law An Analysis of the International Tax Regime', published 2007 under ISBN 9780521618014 and ISBN 0521618010.

...gnty. Cross-border tax cooperation is difficult, as it is inevitably distributional: tax revenues, the "lifeblood of the state," are split among countries ... [PDF] International Tax as International Law: An Analysis ... ... . With origins in work undertaken by the League of Nations in ... Tanzania International Tax Law: Understanding the import taxation regime (4) Tuesday February 4 2020. PAUL KIBUUKA [email protected] . By Paul Kibuuka. This fourth and second last part of our mini-series on the Tanzanian import taxation regime seeks to explain the significance of Incoterms (or International Commercial Terms) in international trade—in essence, the export and import of goods ... International tax as international law: an analysis of the international tax regime. Add to My Bookmarks Export citation. Type Book Author(s) Avi-Yona ... The International Tax Regime: A Centennial Reconsideration ... ... ... International tax as international law: an analysis of the international tax regime. Add to My Bookmarks Export citation. Type Book Author(s) Avi-Yonah, Reuven S. Date 2007 Publisher Cambridge University Press Pub place New York Volume Cambridge tax law series ISBN-10 0521618010 ISBN-13 9780521618014 eBook. Access the eBook. Open eBook in new window. This item appears on. List: International ... International tax as international law: an analysis of the international tax regime . Especially chapters 1, 2, 3, 4 and 7 Browse more videos. Playing next. 0:27 Read International Tax as International Law: An Analysis of the International Tax Regime Ebook International Business*Taxation * AStudy*in*the*Internationalization* * of*Business*Regulation * SOLPICCIOTTO * Emeritus*Professor,*University*of*Lancaster* International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah. p. cm. - (Cambridge tax law series) Includes bibliographical references and index. ISBN 978--521-85283-8 (hardback) - ISBN 978--521-61801-4 (pbk.) 1. Income tax - Foreign income. 2. Business enterprises, Foreign - Taxation ... 2. Is There an International Tax Regime? 3. Is the International Tax Regime Part of International Law? 3.1. Jurisdiction to tax 3.2. Non-discrimination 3.3. The arm's length standard 3.4. Foreign tax credits versus deductions 3.5. Concluding remarks 4. The Structure of the International Tax Regime 4.1. Defining the tax base: the single tax ... 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. Table of Contents for International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah, available from the Library of Congress. The OECD has been instrumental in developing an international tax regime to govern the conflicts and interdependencies induced by national taxation of MNEs. The strength of this regime depends on the extent to which states adhere to the regime's norms and practices. We examine the OECD's Harmful Tax Competition initiative, arguing that tax havens have been as renegade states in the ... The 2017 Tax Act significantly changed the U.S. international tax regime. The legislation, however, failed to solve existing problems and opened the door to new ones. This Essay addresses these shortcomings, and outlines recommendations for a better approach. Get this from a library! International tax as international law : an analysis of the international tax regime. [Reuven Shlomo Avi-Yonah] International Tax as International Law: An Analysis of the International Tax Regime. Cambridge Tax Law Series. Cambridge: Cambridge University Press, 2007. MLaw Catalog Full Text: SSRN; Co-editor. Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence. J. R. Hines Jr. and M. Lang, co-editors. EUCOTAX Series on European Taxation, 14 ... International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. Daily Tax Report: International Denmark Tax Agency Explains Tax-Free Business Conversion Regime. May 26, 2020, 5:00 AM. Listen The Danish Customs and Tax Administration May 20 posted online a national tax tribunal decision clarifying the conditions for tax-free business conversions. A taxpayer running two independent businesses in different industries requested a tax-free business conversion ... Introduction: Is there an international tax regime? Is it part of international law? This book has a thesis: that a coherent international tax regime exists, embodied in both the tax treaty network and in domestic laws, and that it forms a significant part of international law (both tr...