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Vol 21 No 9 Sept/Oct 2016

Book of the Month

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Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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

ISBN13: 9780521618014
Published: October 2007
Publisher: Cambridge University Press
Country of Publication: UK
Format: Paperback
Price: £28.99

Despatched in 6 to 8 days.

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 U.S. 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.

Series: Cambridge Tax Law Series

Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
Cambridge University Press
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
Cambridge University Press
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press