CiNii 図書 - International tax as international law : an analysis of the international tax regime

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.

1. Introduction: Is there an international tax regime? Is it part of international law?
2. Jurisdiction to tax
3. Sourcing income and deductions
4. Taxation of non-residents: investment income
5. Taxation of non-residents: business income
6. Transfer pricing
7. Taxation of residents: investment income
8. Taxation of residents: business income
9. The tax treaty network
10. The tax arbitrage, tax competition, and the future of the international tax regime.

「Nielsen BookData」より

International tax as international law : an analysis of the international tax regime

著者

書誌事項

並立書誌全1件

大学図書館所蔵全1件

この図書・雑誌をさがす

注記

内容説明・目次

関連文献： 1件中 1-1を表示

詳細情報

書き出し