Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business 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.
Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.
Highlighting forward-thinking insights and research, this book explains tax treaties, how taxation is applied to income flowing across national borders, and how the limits imposed on such taxes have evolved over time. Avi-Yonah outlines the international tax regime regarding the foreign income of residents as well as the domestic income of non-residents, and how it has been dramatically modified in the last decade to address base erosion and profit shifting. Newly added chapters investigate contemporary issues such as BEPS 2.0 and the recent adoption of the OECD Two-Pillar solution by over 140 countries.
Key Features:
Concise and insightful, this third edition continues to be a crucial resource for students and scholars of international tax law, international business law and international commercial law, as well as fiscal policy and finance. It is also of great benefit to practitioners and policy-makers.
