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Vol 23 No 5 May/June 2018

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Advanced Introduction to International Tax Law

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ISBN13: 9781781952375
Published: February 2015
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Paperback
Price: £15.95
Hardback edition , ISBN13 9781781952313

In stock.

Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax.

Systems of taxation deviate between jurisdictions and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.

Key features include:

  • defines and discusses the main types of jurisdiction to tax
  • delineates the source of income that is crucial for taxing non-residents and foreign tax credit
  • explains in depth both inbound and outbound taxation on both passive and active income
  • discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source
  • explains how the above elements are influenced by tax treaties and looks forward at the future of the international tax regime.
Composed of succinct but highly informative chapters, this engaging introduction will prove an essential reference tool for students of international tax law, as well as scholars with a particular interest in tax law, international business law and international commercial law.

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Part I Overview of the International Tax Regime
1. Introduction: The International Tax Regime
2. Jurisdiction to Tax and Definitions
3. The Source Rules
4. Inbound Taxation: Passive Income
5. Inbound Taxation: Active Income
6. Transfer Pricing
7. Outbound Taxation: Passive Income
8. Outbound Taxation: Active Income
9. The Tax Treaty Network

Part II Selected Contemporary Issues
10. Capital and Labor Mobility
11. The Single Tax Principle
12. The Problem of Nondiscrimination
13. The Future of Transfer Pricing
14. Base Erosion and Profit Shifting
15. Conclusion: The Future of the International Tax Regime