International Tax as International Law - An Analysis of the International Tax Regime (Paperback)

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.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Series:	Cambridge Tax Law Series
Release date:	September 2007
First published:	2007
Authors:	Reuven S Avi-Yonah
Dimensions:	229 x 152 x 12mm (L x W x T)
Format:	Paperback - Trade
Pages:	224
ISBN-13:	978-0-521-61801-4
Categories:	Books > Law > International law > Public international law > International economic & trade law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	0-521-61801-0
Barcode:	9780521618014

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