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International Tax as Intl.Law

International Tax as Intl.Law - 07 edition

International Tax as Intl.Law - 07 edition

ISBN13: 9780511340086

ISBN10: 0511340087

International Tax as Intl.Law by AVI-YONAH - ISBN 9780511340086
Edition: 07
Copyright: 2007
Publisher: Cambridge University Press
Published:
International: No
International Tax as Intl.Law by AVI-YONAH - ISBN 9780511340086

ISBN13: 9780511340086

ISBN10: 0511340087

Edition: 07
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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.