With a century of solid theory behind it, tax law 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 internationalization.
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.
Larkins provides an overview of the issues, a discussion of inbound and outbound transactions, and a discussion of major areas of concern in international taxation. The book also provides numerous tax planning and tax policy perspectives.
Books American Law Institute, Proposals on United States Taxation of Foreign Persons and of the Foreign Income of United States Persons ... Beale J., A Treatise on the Conflict of Laws s 75 (first published 1916, Lawbook Exchange 2004).
The main purpose of this book is to review the most fundamental design principles used in international tax policy and some of the most important rules of the current international tax regime.
This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the ...
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook.
This book is the rst in-depth commentary on this new and evolving area of international tax law.
Miguel Correia, Taxation of Corporate Groups, 2013 (ISBN 978-90-4114841-4). Veronika Daurer, Tax Treaties and Developing Countries, 2014 (ISBN 97890-411-4982-4). Claire Micheau, State Aid, Subsidy and Tax Incentives under EU and WTO Law ...
L. Rasmussen, Skattepolitisk Oversigt (2000): 182 (Transfer pricing – oplysningspligten). K. Reams et al., Tax Notes 109 (2005): 239 (Proposed Cost-Sharing Regulations: Are They a Realistic Alternative?). H. Rehm & J. Nagler, ...