Advanced Introduction to International Tax Law – Second Edition Second Edition

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  • Engels
  • Paperback
  • 9781788978507
  • 26 april 2019
  • 192 pagina's
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Samenvatting

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: New material on the OECD Base Erosion and Profit Shifting (BEPS) project Coverage of the EU's Anti Tax Avoidance Package Analysis of the US Tax Cuts and Jobs Act Key features include: defines and discusses the main types of jurisdiction to tax explains in depth both inbound and outbound taxation on both passive and active income delineates the source of income that is crucial for taxing non-residents and foreign tax credit 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 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.

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Inhoud

Taal
en
Bindwijze
Paperback
Oorspronkelijke releasedatum
26 april 2019
Aantal pagina's
192
Illustraties
Nee

Betrokkenen

Hoofdauteur
Reuven S. Avi-Yonah
Hoofduitgeverij
Edward Elgar Publishing Ltd

Overige kenmerken

Editie
2
Product breedte
138 mm
Product lengte
216 mm
Studieboek
Ja
Verpakking breedte
138 mm
Verpakking hoogte
216 mm
Verpakking lengte
216 mm

EAN

EAN
9781788978507

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