ADVANCED INTRODUCTION TO INTERNATIONAL TAX LAW
REUVEN AVI-YONAH
From
Amazon:
Elgar
Advanced Introductions are stimulating and thoughtful introductions to major
fields in the social sciences and law, expertly written by the world's leading
scholars. Designed to be accessible yet rigorous, they offer concise and lucid
surveys of the substantive and policy issues associated with discrete subject
areas. 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.
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