{"product_id":"international-tax-as-international-law-an-analysis-of-the-international-tax-regime-paperback-9780521618014","title":"International Tax as International Law; An Analysis of the International Tax Regime (Paperback) 9780521618014","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eInternational Tax as International Law\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eAn Analysis of the International Tax Regime\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cem\u003eThis book explains the international tax regime and how US tax law plays in the international regime.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eReuven S. Avi-Yonah (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780521618014, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback, published 10 September 2007\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e224 pages, 1 table\u003cbr\u003e22.9 x 15.2 x 1.2 cm, 0.362 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThis 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.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1. Introduction: Is there an international tax regime? Is it part of international law?\u003cbr\u003e 2. Jurisdiction to tax\u003cbr\u003e 3. Sourcing income and deductions\u003cbr\u003e 4. Taxation of non-residents: investment income\u003cbr\u003e 5. Taxation of non-residents: business income\u003cbr\u003e 6. Transfer pricing\u003cbr\u003e 7. Taxation of residents: investment income\u003cbr\u003e 8. Taxation of residents: business income\u003cbr\u003e 9. The tax treaty network\u003cbr\u003e 10. The tax arbitrage, tax competition, and the future of the international tax regime.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Taxation \u0026amp; duties law [\u003ca title=\"See our other books on Taxation \u0026amp; duties law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20\u0026amp;%20duties%20law%20%5BLNU%5D%22\"\u003eLNU\u003c\/a\u003e], International economic \u0026amp; trade law [\u003ca title=\"See our other books on International economic \u0026amp; trade law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22International%20economic%20\u0026amp;%20trade%20law%20%5BLBBM%5D%22\"\u003eLBBM\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46000112402712,"sku":"9780521618014","price":36.49,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9780521618014i_5612157f-cf60-4146-8307-3871a0ac47a4.jpg?v=1691370612","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/international-tax-as-international-law-an-analysis-of-the-international-tax-regime-paperback-9780521618014","provider":"Freshly Printed Books","version":"1.0","type":"link"}