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 US tax law embodies the underlying norms of the regime.

International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series)

Avi-Yonah, Reuven S.

Foreign & International Law

Cambridge University Press

This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.

Advanced Introduction to International Tax Law: Third Edition (Elgar Advanced Introductions series)

Edward Elgar Publishing

Avi-Yonah, Ring and Brauner's U.S. International Taxation, Cases and Materials provides law teachers with an easy-to-use casebook to teach U.S. international taxation. Because of the complexity of the field, the authors focus on the essentials and explore: How U.S. tax law treats foreign investors deriving income from sources within the United States (inbound transactions) How the law treats U.S. taxpayers deriving foreign source income (outbound transactions) How details of the tax law fit into a broader structure Students are encouraged to fit specific issues into a larger context so they can develop an intuition for where problem areas may lie.

U.S. International Taxation, Cases and Materials, 3d (University Casebook Series)

Ring, Diane M.

Brauner, Yariv

Tax Law

Foundation Press

About the book: In November 2006, the United States Treasury released its long-awaited new model income tax treaty. Unfortunately, the differences between the 2006 Model and the 1996 Model it replaced can be difficult to document. The Tax Section of the New York State Bar Association even went so far as to say that "[i]t is not possible to understand what is new except by a painful side-by-side comparison of the two model treaties and the respective technical explanations . . ." The authors address that concern by presenting an integrated copy of the 2006 and 1996 treaties alongside unaltered versions of the two models. Also included, for comparative purposes, is an integrated copy of the 2006 Model and the 2005 OCED model tax treaty. Each article is preceded by highlights of the changes presented, and an appendix provides easy access to the U.S. technical explanation of the 2006 Model and the report of the Joint Committee on Taxation. About the authors: Martin B. Tittle is an international tax attorney who practices in Washington, D.C. and Ann Arbor, Michigan. Reuven S. Avi-Yonah is the Irwin I. Cone Professor of Law at the University of Michigan Law School and director of the school's International Tax LL.M. Program.

Integrated 2006 United States Model Income Tax Treaty (Tax Law)

Tittle, Martin B.

Vandeplas Pub.

In November 2006, the United States Treasury released its long-awaited new model income tax treaty. Unfortunately, the differences between the 2006 Model and the 1996 Model it replaced can be difficult to document. The Tax Section of the New York State Bar Association (NYSBA) even went so far as to say that "[i]t is not possible to understand what is new except by a painful side-by-side comparison of the two model treaties and the respective technical explanations . . ." The authors address that concern by presenting an integrated copy of the 2006 and 1996 treaties alongside unaltered versions of the two models. Also included, for comparative purposes, is an integrated copy of the 2006 Model and the 2005 OCED model tax treaty. Each article is preceded by highlights of the changes presented, and an appendix provides easy access to the U.S. technical explanation of the 2006 Model and the reports of the Joint Committee on Taxation and the NYSBA. About the authors: Martin B. Tittle is an international tax attorney who practices in Washington, D.C. and Ann Arbor, Michigan. Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School and director of the school's International Tax LL.M. Program.

Integrated 2006 United States Model Income Tax Treaty

Business & Money

Investing

Advanced Introduction to International Tax Law (Elgar Advanced Introductions series)

'Avi-Yonah's Advanced Introduction to International Tax Law is a compact and accessible guide to the field. In effect, he has given us two books in one. The first is a very useful general guide to the basics of the rules and how they work in practice, with illuminating international comparisons to the often distinctive US rules. The second is a clear and spirited defense of Avi-Yonah's particular views about international tax policy. These do not attract consensus in the field - nor do anyone else's views - but they can help stimulate further thinking about these complicated and important issues.' - Daniel Shaviro, New York University, US
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.
Systems of taxation deviate between jurisdictions, and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.
Key features include: - defines and discusses the main types of jurisdiction to tax - delineates the source of income that is crucial for taxing non-residents and foreign tax credit - explains in depth both inbound and outbound taxation on both passive and active income - discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source - explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.
Composed of succinct but highly informative chapters, this engaging introduction will prove to be an essential platform for students of international tax law, as well as for scholars with a particular interest in tax law, international business law and international commercial law.

Advanced Introduction to International Tax Law: Second Edition (Elgar Advanced Introductions series)

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.This second edition of the Advanced Introduction to International Tax Law provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. 
 This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. 
 New to this edition:
<ul>
<li>New material on the OECD Base Erosion and Profit Shifting (BEPS) project</li>
<li>Coverage of the EU's Anti Tax Avoidance Package</li>
<li>Analysis of the US Tax Cuts and Jobs Act</li>
</ul>
 Key features include: 
<ul>
<li>defines and discusses the main types of jurisdiction to tax</li>
<li>explains in depth both inbound and outbound taxation on both passive and active income</li>
<li>delineates the source of income that is crucial for taxing non-residents and foreign tax credit</li>
<li>discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source</li>
<li>explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.</li>
</ul>
Composed of concise but insightful chapters, this revised second edition will prove to be a key resource for students of international tax law, as well as for scholars within the fields of tax law, international business law and international commercial law.

See the best price to sell, buy, or rent books by Avi-Yonah, Reuven S.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Avi-Yonah, Reuven S.

See the best price to sell, buy, or rent books by Avi-Yonah, Reuven S.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series)

International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series)

International Tax as International Law: An Analysis of the International Tax Regime (Cambridge Tax Law Series)

Advanced Introduction to International Tax Law: Third Edition (Elgar Advanced Introductions series)

U.S. International Taxation, Cases and Materials, 3d (University Casebook Series)

Integrated 2006 United States Model Income Tax Treaty (Tax Law)

Integrated 2006 United States Model Income Tax Treaty

Advanced Introduction to International Tax Law (Elgar Advanced Introductions series)

Advanced Introduction to International Tax Law (Elgar Advanced Introductions series)

Advanced Introduction to International Tax Law: Second Edition (Elgar Advanced Introductions series)