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Intended to orientate tax practitioners to the Public International Law aspects of taxation, this text also provides a framework from which Public International Lawyers may probe more deeply into the legal challenges posed by the interaction of national taxation with internatinal law. As such, the characterization of the subject as "The Public International Law of Taxation" is a statement of the need for an international consciousness in relation to issues of taxation. Thus far, the analysis from an internatioal law stand-point has been specifically, for example, problems of treaty interpretation in relation to double taxation agreements, fiscal jurisdiction, the regulation of international trade and taxation.
In this publication, drawing on original and secondary sources, the assimilaiton accompanied by the commentary is intended to be a comprehensive treatment of the subject in one source.