International Tax as International Law
An Analysis of the International Tax Regime
Bibliographic Data
| ID | 23767829 |
|---|---|
| Authors | Reuven S Avi-Yonah (University of Michigan, corresponding author) |
| Year | 2007 |
| Publication date | 2007-09-10 |
| Open Access | Yes |
| Type | BOOK |
| Venue | International Tax as International Law (SOURCE_BOOK) |
| Publisher | Cambridge University Press (PUBLISHER • US) |
| DOI | 10.1017/cbo9780511511318 |
| OpenAlex | W622494590 |
| ISBN | 9780511511318 |
| Open Library | OL34443674M |
| Language | EN |
| Citations received | 12 |
| References cited | 2 |
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.
Action (physics) · Context (archaeology) · Double taxation · Economics · Geography · International law · Law and economics · Municipal law · Political science · Tax law · Tax treaty · Treaty · Corporate Taxation and Avoidance · EU Law and Policy Analysis · Law · Taxation and Legal Issues
From double tax avoidance to tax competition
Corporate Social Responsibility and Tax Planning
Do double taxation treaties increase foreign direct investment to developing countries
Taxing Aliens and International Law
Coverage of Taxation Under Modern Investment Treaties
International Tax, the G 20 and the A sia P acific
A critique of the Laffer theorem’s macro-narrative consequences for corporate tax avoidance from a Global Wealth Chain perspective
Transnational expertise and the expansion of the international tax regime
Developing influence
Tax Disputes under Institutional Instability
Where Should Multinationals Pay Taxes
The Unintended Consequences of Bilateralism
| Citations per year | 0.63 |
|---|---|
| Citation span | 2007 - 2026 (20) |
| Highly cited | No |