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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
International Tax Law 2nd ed isbn 9789041137272

International Tax Law

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Edited by: Andrea Amatucci

ISBN13: 9789041123909
ISBN: 9041123903
New Edition ISBN: 9789041137272
Published: March 2006
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: Out of print

With a century of solid theory behind it, tax law at the threshold of the twenty-first century confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalisation.

This collection of eleven essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonisation has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis.

Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment of economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence. Extensive bibliographies are included. This volume translates and summarizes material in the editor's major five-volume work "Trattato di diritto tributario" (1994). Professor Amatucci has added an important new preface.

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