Synopses & Reviews
Avi-Yonah presents an overview of the international tax regime thenlooks at selected contemporary issues regarding it. The topics are jurisdiction to tax and definitions, the source rules, the inboundtaxation of passive and active income, transfer pricing, the outbound taxation of passive and active income, the tax treatynetwork, capital mobility versus labor mobility, the single tax principle, the problem of non-discrimination, the future of transferpricing, base erosion and profit sharing, and the future of the international tax regime.Annotation ©2015 Ringgold, Inc., Portland, OR (protoview.com)
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.