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Advanced Introduction to International Tax Law - Second Edition (Paperback, 2nd edition)
Loot Price: R666
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Advanced Introduction to International Tax Law - Second Edition (Paperback, 2nd edition)
Series: Elgar Advanced Introductions series
Expected to ship within 12 - 17 working days
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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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