New PDF release: International Tax as International Law: An Analysis of the

By Reuven Avi-Yonah

ISBN-10: 0521618010

ISBN-13: 9780521618014

ISBN-10: 0521852838

ISBN-13: 9780521852838

This publication examines the coherent overseas tax regime that's embodied in either the tax treaty community and in family legislation, and how it types an important a part of overseas legislation, either treaty established and common. the sensible implication is that nations usually are not unfastened to undertake any foreign tax principles they please, yet relatively function within the context of the regime, which adjustments within the similar methods overseas legislations adjustments over the years. therefore, unilateral motion is feasible, yet is additionally constrained, and nations are ordinarily reluctant to take unilateral activities that violate the elemental norms that underlie the regime. The publication explains the constitution of the overseas tax regime and analyzes intimately how US tax legislations embodies the underlying norms of the regime.

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International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series) by Reuven Avi-Yonah


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