International tax as international law: an analysis of the international tax regime
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 internat...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2007
|
| Schriftenreihe: | Cambridge tax law series
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| Schlagwörter: | |
| Links: | https://doi.org/10.1017/CBO9780511511318 https://doi.org/10.1017/CBO9780511511318 https://doi.org/10.1017/CBO9780511511318 |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Umfang: | 1 online resource (ix, 213 pages) |
| ISBN: | 9780511511318 |
| DOI: | 10.1017/CBO9780511511318 |
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Datensatz im Suchindex
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| author | Avi-Yonah, Reuven S. 1957- |
| author_facet | Avi-Yonah, Reuven S. 1957- |
| author_role | aut |
| author_sort | Avi-Yonah, Reuven S. 1957- |
| author_variant | r s a y rsa rsay |
| building | Verbundindex |
| bvnumber | BV043919221 |
| classification_rvk | PP 8070 PP 8080 |
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| contents | Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime |
| ctrlnum | (ZDB-20-CBO)CR9780511511318 (OCoLC)967415985 (DE-599)BVBBV043919221 |
| dewey-full | 343.7305/26 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.7305/26 |
| dewey-search | 343.7305/26 |
| dewey-sort | 3343.7305 226 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| doi_str_mv | 10.1017/CBO9780511511318 |
| format | Electronic eBook |
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| id | DE-604.BV043919221 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T17:48:34Z |
| institution | BVB |
| isbn | 9780511511318 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029328302 |
| oclc_num | 967415985 |
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| owner_facet | DE-12 DE-473 DE-BY-UBG |
| physical | 1 online resource (ix, 213 pages) |
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| publishDate | 2007 |
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| publisher | Cambridge University Press |
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| spelling | Avi-Yonah, Reuven S. 1957- Verfasser aut International tax as international law an analysis of the international tax regime Reuven S. Avi-Yonah Cambridge Cambridge University Press 2007 1 online resource (ix, 213 pages) txt rdacontent c rdamedia cr rdacarrier Cambridge tax law series Title from publisher's bibliographic system (viewed on 05 Oct 2015) Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime 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 Recht Steuer Income tax / Foreign income Business enterprises, Foreign / Taxation / Law and legislation Aliens / Taxation / Law and legislation Double taxation Völkerrecht (DE-588)4063693-8 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Völkerrecht (DE-588)4063693-8 s Steuerrecht (DE-588)4116614-0 s 1\p DE-604 Erscheint auch als Druckausgabe 978-0-521-61801-4 Erscheint auch als Druckausgabe 978-0-521-85283-8 https://doi.org/10.1017/CBO9780511511318 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Avi-Yonah, Reuven S. 1957- International tax as international law an analysis of the international tax regime Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime Recht Steuer Income tax / Foreign income Business enterprises, Foreign / Taxation / Law and legislation Aliens / Taxation / Law and legislation Double taxation Völkerrecht (DE-588)4063693-8 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4063693-8 (DE-588)4116614-0 |
| title | International tax as international law an analysis of the international tax regime |
| title_auth | International tax as international law an analysis of the international tax regime |
| title_exact_search | International tax as international law an analysis of the international tax regime |
| title_full | International tax as international law an analysis of the international tax regime Reuven S. Avi-Yonah |
| title_fullStr | International tax as international law an analysis of the international tax regime Reuven S. Avi-Yonah |
| title_full_unstemmed | International tax as international law an analysis of the international tax regime Reuven S. Avi-Yonah |
| title_short | International tax as international law |
| title_sort | international tax as international law an analysis of the international tax regime |
| title_sub | an analysis of the international tax regime |
| topic | Recht Steuer Income tax / Foreign income Business enterprises, Foreign / Taxation / Law and legislation Aliens / Taxation / Law and legislation Double taxation Völkerrecht (DE-588)4063693-8 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Recht Steuer Income tax / Foreign income Business enterprises, Foreign / Taxation / Law and legislation Aliens / Taxation / Law and legislation Double taxation Völkerrecht Steuerrecht |
| url | https://doi.org/10.1017/CBO9780511511318 |
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