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 us tax law embodies the underlying norms of the regime. Get this from a library international tax as international law an analysis of the international tax regime reuven s avi yonah this book explains the international tax regime and how us tax law plays in the international regime. Course international tax law is part of international law just like tax treaties are treaties but to an international tax lawyer the question probably seems less obvious because most international tax lawyers do not think of themselves primarily as international lawyers public or private but rather as tax lawyers who happen to deal. This two volume set offers an in depth analysis of the leading tax treaty disputes in the g20 and beyond within the first century of international tax law including country by country and thematic analyses the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading . Abstract this paper argues that a coherent international tax regime exists embodied in both the tax treaty network and in domestic laws and that it forms a significant part of international law both treaty based and customary
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