The Resource International tax as international law : an analysis of the international tax regime, Reuven S. Avi-Yonah, (electronic resource)
International tax as international law : an analysis of the international tax regime, Reuven S. Avi-Yonah, (electronic resource)
Resource Information
The item International tax as international law : an analysis of the international tax regime, Reuven S. Avi-Yonah, (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.This item is available to borrow from 1 library branch.
Resource Information
The item International tax as international law : an analysis of the international tax regime, Reuven S. Avi-Yonah, (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.
This item is available to borrow from 1 library branch.
- Summary
- 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 generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.--
- Language
- eng
- Extent
- 1 online resource (ix, 213 pages)
- Contents
-
- Jurisdiction to tax
- Sourcing income and deductions
- Taxation of non-residents : investment income
- Taxation of non-residents : business income
- Transfer pricing
- Taxation of residents : investment income
- Taxation of residents : business income
- The United States and the tax treaty network
- Tax competition, tax arbitrage, and the future of the international tax regime
- Isbn
- 9780511511318
- Label
- International tax as international law : an analysis of the international tax regime
- Title
- International tax as international law
- Title remainder
- an analysis of the international tax regime
- Statement of responsibility
- Reuven S. Avi-Yonah
- Language
- eng
- Summary
- 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 generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.--
- Assigning source
- Provided by publisher
- Cataloging source
- UkCbUP
- http://library.link/vocab/creatorDate
- 1957-
- http://library.link/vocab/creatorName
- Avi-Yonah, Reuven S.
- Index
- index present
- Literary form
- non fiction
- Nature of contents
- dictionaries
- Series statement
-
- Cambridge tax law series
- Cambridge Social Sciences eBooks
- http://library.link/vocab/subjectName
-
- Income tax
- Business enterprises, Foreign
- Aliens
- Double taxation
- Label
- International tax as international law : an analysis of the international tax regime, Reuven S. Avi-Yonah, (electronic resource)
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime
- Control code
- CR9780511511318
- Dimensions
- unknown
- Extent
- 1 online resource (ix, 213 pages)
- Form of item
- online
- Governing access note
- Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
- Isbn
- 9780511511318
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other physical details
- digital, PDF file(s).
- Specific material designation
- remote
- System control number
- (OCoLC)181622696
- Label
- International tax as international law : an analysis of the international tax regime, Reuven S. Avi-Yonah, (electronic resource)
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime
- Control code
- CR9780511511318
- Dimensions
- unknown
- Extent
- 1 online resource (ix, 213 pages)
- Form of item
- online
- Governing access note
- Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
- Isbn
- 9780511511318
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other physical details
- digital, PDF file(s).
- Specific material designation
- remote
- System control number
- (OCoLC)181622696
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.eui.eu/portal/International-tax-as-international-law--an/9GuAKSr9ZVo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.eui.eu/portal/International-tax-as-international-law--an/9GuAKSr9ZVo/">International tax as international law : an analysis of the international tax regime, Reuven S. Avi-Yonah, (electronic resource)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.eui.eu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.eui.eu/">European University Institute</a></span></span></span></span></div>
