Format:
1 Online-Ressource (ix, 213 pages)
,
digital, PDF file(s)
ISBN:
9780511511318
Series Statement:
Cambridge tax law series
Content:
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
Content:
Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime
Note:
Title from publisher's bibliographic system (viewed on 05 Oct 2015)
Additional Edition:
ISBN 9780521852838
Additional Edition:
ISBN 9780521618014
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9780521852838
Language:
English
Subjects:
Economics
,
Law
DOI:
10.1017/CBO9780511511318
URL:
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