Show Less
You do not have access to this content

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.
Show Summary Details
You do not have access to this content

Acknowledgements

Reuven S. Avi-Yonah

Extract

Several chapters have appeared in different form elsewhere and permission to include a revised version in this volume is gratefully acknowledged. Specifically, Chapter 10 is based on “Three Steps Forward, One Step Back? Reflections on ‘Google Taxes’ and the Destination-Based Corporate Tax”, 2 Nordic Tax J. 1 (2016). Chapter 11 is based on “Evaluating BEPS” in Sergio Andre Rocha and Allison Christians (eds.), Tax Sovereignty in the BEPS Era (Kluwer, 2017), 97 (with H. Xu). Chapter 12 is based on “BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?” 46 Intertax 885 (2018) (with G. Mazzoni). Chapter 13 is based on “Full Circle: The Single Tax Principle, BEPS, and the New US Model”, 1 Global Taxation 12 (2016). Chapter 14 is based on “A Global Treaty Override? The New OECD Multilateral Tax Instrument and its Limits”, 39 Mich. J. Int’l L. 155 (2018) (with H. Xu).

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.


Further information

or login to access all content.