Research handbook on international taxation. ([2020])
- Record Type:
- Book
- Title:
- Research handbook on international taxation. ([2020])
- Main Title:
- Research handbook on international taxation
- Further Information:
- Note: Edited by Yariv Brauner.
- Editors:
- Brauner, Yariv
- Contents:
- Front Matter -- Copyright -- Contents -- Figures -- Tables -- Contributors -- Abbreviations -- Acknowledgments -- Introduction to Research Handbook on International Taxation -- PART I FUNDAMENTALS -- 1. Does customary international tax law exist? -- 2. The origins of the international tax regime -- 3. International tax organizations -- 4. Tax discrimination -- PART II DOCTRINAL BUILDING BLOCKS -- 5. Taxation of employment -- 6. Taxation of cross-border services -- 7. Transfer pricing -- 8. Taxation of entertainers and sportspersons and the force of attraction -- PART III KEY DEBATES 9. Competition vs. cooperation in international taxation -- 10. The arm's length standard: justification, content, and alternative proposals -- 11. Can law regulate its own interpretation? Relevance and meaning of Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) and Article 3 para. 2 of the Model Convention of the Organisation for Economic Co-Operation and Development (OECD MC) for the interpretation of double-taxation conventions 12. International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries -- PART IV FEEDBACK SYSTEMS -- 13. The political science of global tax governance -- 14. International taxation and international trade: common objectives, different paths, and inevitable clash -- 15. International taxation and environmental protection -- 16. Research strategies in comparative taxation --Front Matter -- Copyright -- Contents -- Figures -- Tables -- Contributors -- Abbreviations -- Acknowledgments -- Introduction to Research Handbook on International Taxation -- PART I FUNDAMENTALS -- 1. Does customary international tax law exist? -- 2. The origins of the international tax regime -- 3. International tax organizations -- 4. Tax discrimination -- PART II DOCTRINAL BUILDING BLOCKS -- 5. Taxation of employment -- 6. Taxation of cross-border services -- 7. Transfer pricing -- 8. Taxation of entertainers and sportspersons and the force of attraction -- PART III KEY DEBATES 9. Competition vs. cooperation in international taxation -- 10. The arm's length standard: justification, content, and alternative proposals -- 11. Can law regulate its own interpretation? Relevance and meaning of Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) and Article 3 para. 2 of the Model Convention of the Organisation for Economic Co-Operation and Development (OECD MC) for the interpretation of double-taxation conventions 12. International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries -- PART IV FEEDBACK SYSTEMS -- 13. The political science of global tax governance -- 14. International taxation and international trade: common objectives, different paths, and inevitable clash -- 15. International taxation and environmental protection -- 16. Research strategies in comparative taxation -- PART V THE FUTURE OF INTERNATIONAL TAXATION -- 17. Multilateralism in international taxation: is it really the future? 18. General thoughts on illicitly obtained information in tax matters -- 19. International taxation and migrations -- 20. Taxation of robots -- Index … (more)
- Publisher Details:
- Cheltenham, UK Northampton, MA : Edward Elgar Publishing Limited
- Publication Date:
- 2020
- Extent:
- 1 online resource
- Subjects:
- 343.04
336.2/07
Taxation -- Law and legislation
Taxation -- Law and legislation
Electronic books
Electronic books - Languages:
- English
- ISBNs:
- 1788975375
9781788975377 - Notes:
- Note: Includes bibliographical references and index.
Note: Description based on online resource; title from digital title page (viewed on January 05, 2021). - 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.
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- Physical Locations:
- British Library HMNTS - ELD.DS.589818
- Ingest File:
- 04_054.xml