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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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International Tax as International Law - An Analysis of the International Tax Regime (Paperback)
Loot Price: R1,214
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International Tax as International Law - An Analysis of the International Tax Regime (Paperback)
Series: Cambridge Tax Law Series
Expected to ship within 10 - 15 working days
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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.
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