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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


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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: £36.99



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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.

Subjects:
Taxation
Contents:
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

Taxing the Digital Economy: Theory, Policy and Practice ISBN 9781108719339
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Corporate Tax Law: Structure, Policy and Practice 2nd ed (eBook) ISBN 9781009429160
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Corporate Tax Law: Structure, Policy and Practice 2nd ed ISBN 9781009429177
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The United Nations in Global Tax Coordination: Hidden History and Politics ISBN 9781009180467
Published March 2023
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International Commercial Tax 2nd ed ISBN 9781108745130
Published July 2022
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£32.99
International Taxation of Trust Income: Principles, Planning and Design ISBN 9781108729178
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£27.99
The Administrative Foundations of the Chinese Fiscal State (eBook) ISBN 9781108865050
Published March 2022
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£85.00
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The Administrative Foundations of the Chinese Fiscal State ISBN 9781108491426
Published March 2022
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£85.00
European Union Corporate Tax Law 2nd ed (eBook) ISBN 9781108983488
Published June 2021
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£95.00
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European Union Corporate Tax Law 2nd ed ISBN 9781108839020
Published June 2021
Cambridge University Press
£95.00
Taxing the Digital Economy: Theory, Policy and Practice (eBook) ISBN 9781108617918
Published May 2021
Cambridge University Press
£85.00
(ePub)
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Taxing the Digital Economy: Theory, Policy and Practice ISBN 9781108485241
Published May 2021
Cambridge University Press
£85.00
International Commercial Tax 2nd ed (eBook) ISBN 9781108808576
Published March 2020
Cambridge University Press
£32.99
(ePub)
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International Commercial Tax 2nd ed ISBN 9781108477819
Published March 2020
Cambridge University Press
£123.00
International Taxation of Trust Income (eBook) ISBN 9781108630207
Published June 2019
Cambridge University Press
£27.99
(ePub)
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International Taxation of Trust Income ISBN 9781108492256
Published June 2019
Cambridge University Press
£106.00
International Tax Policy: Between Competition and Cooperation ISBN 9781107531031
Published December 2018
Cambridge University Press
£24.99
Double Taxation and the League of Nations (eBook) ISBN 9781108381826
Published May 2018
Cambridge University Press
£123.00
(ePub)
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Double Taxation and the League of Nations ISBN 9781108421447
Published May 2018
Cambridge University Press
£123.00
£93.99
(ePub)
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Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax ISBN 9781108421508
Published January 2018
Cambridge University Press
£93.99
International Tax Policy: Between Competition and Cooperation (eBook) ISBN 9781108547161
Published December 2017
Cambridge University Press
£24.99
(ePub)
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International Tax Policy: Between Competition and Cooperation ISBN 9781107112100
Published December 2017
Cambridge University Press
£100.00
A Global Analysis of Tax Treaty Disputes ISBN 9781316507254
Published August 2017
Cambridge University Press
£335.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
£105.00
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
£102.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
£51.99
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
Cambridge University Press
Out of print
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
£109.00
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
£109.00
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
£261.00
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9781107411586
Published November 2012
Cambridge University Press
£29.99
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
Out of print
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
£127.00
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
£47.99
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
Out of print
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
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Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press
£121.00