International tax law. Volume I : an Edward Elgar Research Review / edited by Reuven S. Avi-Yonah.
2016
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Title
International tax law. Volume I : an Edward Elgar Research Review / edited by Reuven S. Avi-Yonah.
Added Author
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Imprint
[Cheltenham] : Edward Elgar Pub., 2016.
Description
1 online resource (1,480 pages) ; cm.
Series
International law (Edward Elgar) ; 10.
Elgaronline.
Elgaronline.
Formatted Contents Note
Recommended readings (Machine generated): Reuven S. Avi-Yonah (1996), 'The Structure of International Taxation: A Proposal for Simplification', Texas Law Review, 74 (6), 1301-59
Michael J. Graetz and Michael M. O'Hear (1997), 'The "Original Intent" of U.S. International Taxation', Duke Law Journal, 46 (5), March, 1021-109
Reuven S. Avi-Yonah (1997), 'International Taxation of Electronic Commerce', Tax Law Review, 52 (3), Spring, 507-55
Nancy H. Kaufman (1998), 'Fairness and the Taxation of International Income', Law and Policy in International Business, 29 (2), Winter, 145-203
H. David Rosenbloom (2000), 'International Tax Arbitrage and the "International Tax System"', Tax Law Review, 53 (2), Winter, 137-75
Reuven S. Avi-Yonah (2000), 'Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State', Harvard Law Review, 113 (7), May, 1573-676
Victor Thuronyi (2001), 'International Tax Cooperation and a Multilateral Treaty', Brooklyn Journal of International Law, 26 (4), 1641-81, Postscript
Michael J. Graetz (2001), 'Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies', Tax Law Review, 54 (3), Spring, 261-336
Yariv Brauner (2003), 'An International Tax Regime in Crystallization', Tax Law Review, 56 (2), 259-328
Miranda Stewart (2003), 'Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries', Harvard International Law Journal, 44 (1), Winter, 139-90
Mitchell A. Kane (2004), 'Strategy and Cooperation in National Responses to International Tax Arbitrage', Emory Law Journal, 53, 89-169
Chang Hee Lee (2004), 'Impact of E-Commerce on Allocation of Tax Revenue Between Developed and Developing Countries', Journal of Korean Law, 4 (1), February, 19, 21-50
Reuven S. Avi-Yonah (2004), 'International Tax as International Law', Tax Law Review, 57 (4), Summer, 483-501
Allison Christians (2009), 'Sovereignty, Taxation and Social Contract', Minnesota Journal of International Law, 18 (1), Winter, 99-153
Steven A. Dean (2009), 'More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime', Tulane Law Review, 84 (1), November, 125-64
Ruth Mason (2009), 'Tax Expenditures and Global Labor Mobility', New York University Law Review, 84 (6), December, 1540-622
J. Clifton Fleming, Jr., Robert J. Peroni and Stephen E. Shay (2009), 'Worse Than Exemption', Emory Law Journal, 59 (1), October, 79-148
Wolfgang Schön (2009), 'International Tax Coordination for a Second-Best World (Part I)', World Tax Journal, 1 (1), September, 67-114
Allison Christians (2010), 'Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20', Northwestern Journal of Law and Social Policy, 5 (1), Spring, 19-40.
Neil Brooks and Thaddeus Hwong (2010), 'Tax Levels, Structures, and Reforms: Convergence or Persistence', Theoretical Inquiries in Law, 11 (2), July, 791-821
Daniel Shaviro (2011), 'The Case Against Foreign Tax Credits', Journal of Legal Analysis, 3 (1), Spring, 65-100
Edward D. Kleinbard (2011), 'Stateless Income', Florida Tax Review, 11 (9), 699-774
Daniel Shaviro (2011), 'The Rising Tax-Electivity of U.S. Corporate Residence', Tax Law Review, 64 (3), Spring, 377-430
David Hasen (2012), 'Tax Neutrality and Tax Amenities', Florida Tax Review, 12 (2), 57-125
Eduardo A. Baistrocchi (2013), 'The International Tax Regime and the BRIC World: Elements for a Theory', Oxford Journal of Legal Studies, 33 (4), Winter, 733-58
Arthur J. Cockfield (2013), 'The Limits of the International Tax Regime as a Commitment Projector', Virginia Tax Review, 33 (1), Summer, 59-113
Hugh J. Ault (2013), 'Some Reflections on the OECD and the Sources of International Tax Principles', Tax Notes International, 70 (12), June, 1195-201.
Michael J. Graetz and Michael M. O'Hear (1997), 'The "Original Intent" of U.S. International Taxation', Duke Law Journal, 46 (5), March, 1021-109
Reuven S. Avi-Yonah (1997), 'International Taxation of Electronic Commerce', Tax Law Review, 52 (3), Spring, 507-55
Nancy H. Kaufman (1998), 'Fairness and the Taxation of International Income', Law and Policy in International Business, 29 (2), Winter, 145-203
H. David Rosenbloom (2000), 'International Tax Arbitrage and the "International Tax System"', Tax Law Review, 53 (2), Winter, 137-75
Reuven S. Avi-Yonah (2000), 'Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State', Harvard Law Review, 113 (7), May, 1573-676
Victor Thuronyi (2001), 'International Tax Cooperation and a Multilateral Treaty', Brooklyn Journal of International Law, 26 (4), 1641-81, Postscript
Michael J. Graetz (2001), 'Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies', Tax Law Review, 54 (3), Spring, 261-336
Yariv Brauner (2003), 'An International Tax Regime in Crystallization', Tax Law Review, 56 (2), 259-328
Miranda Stewart (2003), 'Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries', Harvard International Law Journal, 44 (1), Winter, 139-90
Mitchell A. Kane (2004), 'Strategy and Cooperation in National Responses to International Tax Arbitrage', Emory Law Journal, 53, 89-169
Chang Hee Lee (2004), 'Impact of E-Commerce on Allocation of Tax Revenue Between Developed and Developing Countries', Journal of Korean Law, 4 (1), February, 19, 21-50
Reuven S. Avi-Yonah (2004), 'International Tax as International Law', Tax Law Review, 57 (4), Summer, 483-501
Allison Christians (2009), 'Sovereignty, Taxation and Social Contract', Minnesota Journal of International Law, 18 (1), Winter, 99-153
Steven A. Dean (2009), 'More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime', Tulane Law Review, 84 (1), November, 125-64
Ruth Mason (2009), 'Tax Expenditures and Global Labor Mobility', New York University Law Review, 84 (6), December, 1540-622
J. Clifton Fleming, Jr., Robert J. Peroni and Stephen E. Shay (2009), 'Worse Than Exemption', Emory Law Journal, 59 (1), October, 79-148
Wolfgang Schön (2009), 'International Tax Coordination for a Second-Best World (Part I)', World Tax Journal, 1 (1), September, 67-114
Allison Christians (2010), 'Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20', Northwestern Journal of Law and Social Policy, 5 (1), Spring, 19-40.
Neil Brooks and Thaddeus Hwong (2010), 'Tax Levels, Structures, and Reforms: Convergence or Persistence', Theoretical Inquiries in Law, 11 (2), July, 791-821
Daniel Shaviro (2011), 'The Case Against Foreign Tax Credits', Journal of Legal Analysis, 3 (1), Spring, 65-100
Edward D. Kleinbard (2011), 'Stateless Income', Florida Tax Review, 11 (9), 699-774
Daniel Shaviro (2011), 'The Rising Tax-Electivity of U.S. Corporate Residence', Tax Law Review, 64 (3), Spring, 377-430
David Hasen (2012), 'Tax Neutrality and Tax Amenities', Florida Tax Review, 12 (2), 57-125
Eduardo A. Baistrocchi (2013), 'The International Tax Regime and the BRIC World: Elements for a Theory', Oxford Journal of Legal Studies, 33 (4), Winter, 733-58
Arthur J. Cockfield (2013), 'The Limits of the International Tax Regime as a Commitment Projector', Virginia Tax Review, 33 (1), Summer, 59-113
Hugh J. Ault (2013), 'Some Reflections on the OECD and the Sources of International Tax Principles', Tax Notes International, 70 (12), June, 1195-201.
Summary
In the last twenty years a critically important debate has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules. This research review draws upon the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law.
Note
The recommended readings are available in the print version, or may be available via the link to your library's holdings.
Linked Resources
Language
English
ISBN
9781785360213 e-book
Record Appears in