Advanced Introduction to International Tax Law. (2019)

• Record Type: Book
• Further Information: Note: Reuven S. Avi-Yonah.
• Authors: Avi-Yonah, Reuven S
• Contents: Contents: Part I: Overview of the International Tax Regime 1. Introduction: The International Tax Regime 2. Jurisdiction to Tax and Definitions 3. The Source Rules 4. Inbound Taxation: Passive Income 5. Inbound Taxation: Active Income 6. Transfer Pricing 7. Outbound Taxation: Passive Income 8. Outbound Taxation: Active Income 9. The Tax Treaty Network Part II: Selected Contemporary Issues 10. Three Steps Forward, One Step Back? Reflections on 'Google Taxes' and the Destination-Based Corporate Tax 11. Evaluating BEPS 12. BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition? 13. Full Circle? The Single Tax Principle, BEPS, and the New US Model 14. A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits Index.
• Edition: Second Edition
• Publisher Details: Cheltenham : Edward Elgar Publishing
• Publication Date: 2019
• Extent: 1 online resource (192 pages)
• Subjects: LAW -- Taxation; Taxation & duties law; LAW -- International; LAW -- Commercial -- International Trade; BUSINESS & ECONOMICS -- Taxation -- General; Treaties & other sources of international law; Taxation
• Languages: English
• ISBNs: 9781788978491
• Related ISBNs: 9781788978484
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.