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Research Handbook on International Taxation

Edited by: Yariv Brauner

ISBN13: 9781788975360
Published: December 2020
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £209.00



Despatched in 3 to 5 days.

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.

Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map.

With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.

Subjects:
Taxation
Contents:
PART I: FUNDAMENTALS
1. Does customary international tax law exist?
Reuven S. Avi-Yonah
2. The origins of the international tax regime
Sunita Jogarajan
3. International tax organizations
Allison Christians
4. Tax discrimination
Elizabeth Adams, Michael Knoll, and Ruth Mason
PART II: DOCTRINAL BUILDING BLOCKS
5. Taxation of employment
Pasquale Pistone
6. Taxation of cross-border services
Andr.s B.ez Moreno
7. Transfer pricing
Aitor Navarro
8. Article 17 force of attraction
Karolina Tetłak
PART III: KEY DEBATES
9. Competition v. cooperation in international taxation
Tsilly Dagan
10. The arm’s length standard: justification, content, and alternative proposals
Luis Eduardo Schoueri and Ricardo Andr. Galendi J.nior
11. Can law regulate its own interpretation? Relevance and meaning of articles 31–33 of the Vienna Convention on the law of treaties (VCLT) and article 3 para.
2 of the model convention of the organisation for economic co-operation and development (OECD MC) for the interpretation of double taxation
conventions
Michael Lang
12. International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries
Yariv Brauner
PART IV: FEEDBACK SYSTEMS
13. The political science of global tax governance
Martin Hearson and Thomas Rixen
14. International taxation and international trade: common objectives,
different paths, and inevitable clash
Monica Victor and Yariv Brauner
15. International taxation and environmental protection
Alice Pirlot
16. Research strategies in comparative taxation
Carlo Garbarino
PART V: THE FUTURE OF INTERNATIONAL TAXATION
17. Multilaterallism in international taxation: it is really the future?
Juan Zornoza P.rez
18. General thoughts on illicitly obtained information in tax matters
Hugo L.pez L.pez
19. International taxation and migrations
Svetislav V. Kostić
20. Taxation of robots
Joachim Englisch
Index