International Tax as International Law: An Analysis of the International Tax Regime (Hardcover) (ISBN-13: 9780521852838)

This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.

Author: Reuven S. Avi-Yonah
ISBN-10: 0521852838
ISBN-13: 9780521852838
Publisher: Cambridge University Press
Language: English
Published: 09/10/2007
Pages: 224
Format: Hardcover
Weight: 1.05lbs
Size: 9.20h x 6.10w x 0.70d