Publication

2007-09-10 - Cambridge University Press

Language

English

Word Count

56,000 words, Guess

Page Count

224 pages

Physical Format

Paperback

Identifiers

and 2 more
  • Library of Congress Control Number2007020442
  • Goodreads2061860

Classifications

  • LCCK4528.A945 2007
  • LCCK4528 .A945 2007
  • DDC343.7305/26

Description

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

Other Editions

  • International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series)PaperbackCambridge University Press2007-09-10

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