International Tax as International Law
An Analysis of the International Tax Regime

This book explains the international tax regime and how US tax law plays in the international regime.

Reuven S. Avi-Yonah (Author)

9780521852838, Cambridge University Press

Hardback, published 10 September 2007

224 pages, 1 table
22.9 x 15.2 x 1.4 cm, 0.478 kg

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.

1. Introduction: Is there an international tax regime? Is it part of international law?
2. Jurisdiction to tax
3. Sourcing income and deductions
4. Taxation of non-residents: investment income
5. Taxation of non-residents: business income
6. Transfer pricing
7. Taxation of residents: investment income
8. Taxation of residents: business income
9. The tax treaty network
10. The tax arbitrage, tax competition, and the future of the international tax regime.

Subject Areas: Taxation & duties law [LNU], International economic & trade law [LBBM]