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International Tax as Intl.Law

International Tax as Intl.Law - 07 edition

ISBN13: 978-0511340086

Cover of International Tax as Intl.Law 07 (ISBN 978-0511340086)
ISBN13: 978-0511340086
ISBN10: 0511340087
Cover type: Paperback
Edition/Copyright: 07
Publisher: Cambridge University Press
Published: 2007
International: No

List price: $44.99

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International Tax as Intl.Law - 07 edition

ISBN13: 978-0511340086

AVI-YONAH

ISBN13: 978-0511340086
ISBN10: 0511340087
Cover type: Paperback
Edition/Copyright: 07
Publisher: Cambridge University Press

Published: 2007
International: No
Summary

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.

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