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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.
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Reuven S. Avi-Yonah



Arritola, Claire, Follow the Money: A Discussion of the Organisation for Economic Co-Operation and Development’s Base Erosion and Profit Shifting Project: Has the US Taken Steps to Adopt A Global Solution to This Worldwide Problem?, 24 U. MIAMI BUS. L. REV. 85 (2015)

Avi-Yonah, Reuven S., Who Invented the Single Tax Principle?: An Essay on the History of U.S. Treaty Policy, 59 N.Y.L. SCH. L. REV. 305 (2015)

Ball, Taylor, International Tax Compliance Agreements and Swiss Bank Privacy Law: A Model Protecting A Principled History, 48 GEO. WASH. INT’L L. REV. 233 (2015)

Bean, Bruce W., and Abbey L. Wright, The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?, 21 ILSA J. INT’L & COMP. L. 333 (2015)

Blair-Stanek, Andrew, Intellectual Property Law Solutions to Tax Avoidance, 62 UCLA L. REV. 2 (2015)

Blum, Cynthia, Migrants with Retirement Plans: The Challenge of Harmonizing Tax Rules, 17 FLA. TAX REV. 1 (2015)

Brock, Gillian, Chapter 12 What Burden Should Fiscal Policy Bear in Fighting Global Injustice?, 40 IUS GENTIUM 185 (2015)

Burns, Debra Brubaker, Golden Apple of Discord: International Cost-Sharing Arrangements, 15 HOUS. BUS. & TAX L. J. 55 (2015)

Calianno, Joseph, and Brandon Boyle, IRS Adopts ‘Not-Willful’ Standard For Relief For Certain Missed Filings Under Sections 367(A) And (E), 26 J. INT’L TAX’N 37, 2015 WL 3637562 (May 2015)

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