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Advanced Introduction to International Tax Law, Second Edition

Reuven S. Avi-Yonah

This second edition of the Advanced Introduction to International Tax Law provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.

DOI: dx.doi.org/10.4337/9781788978491

HB: 9781788978484
PB: 9781788978507
EISBN: 9781788978491

 

Table of contents

Acclaim for first edition:

'In effect, [Avi-Yonah] has given us two books in one. The first is a very useful general guide to the basics of the rules and how they work in practice, with illuminating international comparisons to the often distinctive US rules. The second is a clear and spirited defense of Avi-Yonah’s particular views about international tax policy.'

- Daniel Shaviro, New York University, US