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In the last twenty years a critically important debate has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules.
Including an original introduction by editor Professor Reuven S. Avi-Yonah, this two-volume set brings together the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law.
