Coverart for item
The Resource Research handbook on international taxation, edited by Yariv Brauner, (electronic resource)

Research handbook on international taxation, edited by Yariv Brauner, (electronic resource)

Label
Research handbook on international taxation
Title
Research handbook on international taxation
Statement of responsibility
edited by Yariv Brauner
Contributor
Editor
Subject
Language
eng
Summary
"Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians' agendas. Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map. With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law"--
Member of
Assigning source
Provided by publisher
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
Brauner, Yariv
Series statement
  • Research handbooks in private and commercial law series
  • ElgarOnline eBooks
http://library.link/vocab/subjectName
International business enterprises
Label
Research handbook on international taxation, edited by Yariv Brauner, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://www.elgaronline.com/view/edcoll/9781788975360/9781788975360.xml
Instantiates
Publication
Note
Includes index
Bibliography note
Includes bibliographical references
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
Contents: Introduction to research handbook on international taxation / Yariv Brauner -- Part I: Fundamentals 1 does customary international tax law exist? / Reuven S. Avi-Yonah -- 2 the origins of the international tax regime / Sunita Jogarajan -- 3 international tax organizations / Allison Christians -- 4 tax discrimination / Elizabeth Adams, Michael Knoll, and Ruth Mason -- Part II: Doctrinal building blocks -- 5 taxation of employment / Pasquale Pistone -- 6 taxation of cross-border services / Andr.s B.ez Morical references.eno -- 7 transfer pricing / Aitor Navarro -- 8 article 17 force of attraction / Karolina Tetłak -- Part III: Key debates -- 9 competition v. Cooperation in international taxation / Tsilly Dagan -- 10 the arm's length standard: Justification, content, and alternative proposals / Luis Eduardo Schoueri and Ricardo Andr. Galendi J.nior -- 11 can law regulate its own interpretation? Relevance and meaning of articles 31-33 of the Vienna convention on the law of treaties (vclt) and article 3 para. 2 of the model convention of the organisation for economic co-operation and development (oecd mc) for the interpretation of double taxation conventions / Michael Lang -- 12 international tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries / Yariv Brauner -- Part IV: Feedback systems -- 13 the political science of global tax governance / Martin Hearson and Thomas Rixen -- 14 international taxation and international trade: Common objectives, different paths, and inevitable clash / Monica Victor and Yariv Brauner -- 15 international taxation and environmental protection / Alice Pirlot -- 16 research strategies in comparative taxation / Carlo Garbarino -- Part V: The future of international taxation -- 17 multilaterallism in international taxation: It is really the future? / Juan Zornoza P.rez -- 18 general thoughts on illicitly obtained information in tax matters / Hugo L.pez L.pez -- 19 international taxation and migrations / Svetislav V. Kostić -- 20 taxation of robots / Joachim Englisch -- Index
Control code
eep9781788975377
Dimensions
unknown
Extent
1 online resource (416 pages).
Form of item
online
Isbn
9781788975377
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
Label
Research handbook on international taxation, edited by Yariv Brauner, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://www.elgaronline.com/view/edcoll/9781788975360/9781788975360.xml
Publication
Note
Includes index
Bibliography note
Includes bibliographical references
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
Contents: Introduction to research handbook on international taxation / Yariv Brauner -- Part I: Fundamentals 1 does customary international tax law exist? / Reuven S. Avi-Yonah -- 2 the origins of the international tax regime / Sunita Jogarajan -- 3 international tax organizations / Allison Christians -- 4 tax discrimination / Elizabeth Adams, Michael Knoll, and Ruth Mason -- Part II: Doctrinal building blocks -- 5 taxation of employment / Pasquale Pistone -- 6 taxation of cross-border services / Andr.s B.ez Morical references.eno -- 7 transfer pricing / Aitor Navarro -- 8 article 17 force of attraction / Karolina Tetłak -- Part III: Key debates -- 9 competition v. Cooperation in international taxation / Tsilly Dagan -- 10 the arm's length standard: Justification, content, and alternative proposals / Luis Eduardo Schoueri and Ricardo Andr. Galendi J.nior -- 11 can law regulate its own interpretation? Relevance and meaning of articles 31-33 of the Vienna convention on the law of treaties (vclt) and article 3 para. 2 of the model convention of the organisation for economic co-operation and development (oecd mc) for the interpretation of double taxation conventions / Michael Lang -- 12 international tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries / Yariv Brauner -- Part IV: Feedback systems -- 13 the political science of global tax governance / Martin Hearson and Thomas Rixen -- 14 international taxation and international trade: Common objectives, different paths, and inevitable clash / Monica Victor and Yariv Brauner -- 15 international taxation and environmental protection / Alice Pirlot -- 16 research strategies in comparative taxation / Carlo Garbarino -- Part V: The future of international taxation -- 17 multilaterallism in international taxation: It is really the future? / Juan Zornoza P.rez -- 18 general thoughts on illicitly obtained information in tax matters / Hugo L.pez L.pez -- 19 international taxation and migrations / Svetislav V. Kostić -- 20 taxation of robots / Joachim Englisch -- Index
Control code
eep9781788975377
Dimensions
unknown
Extent
1 online resource (416 pages).
Form of item
online
Isbn
9781788975377
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote

Library Locations

    • Badia FiesolanaBorrow it
      Via dei Roccettini 9, San Domenico di Fiesole, 50014, IT
      43.803074 11.283055
Processing Feedback ...