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International Tax as International Law: An Analysis of the International Tax Regime

ISBN: 9780521618014 出版年:2007 页码:224 Reuven S Avi-Yonah Cambridge University Press

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内容简介

This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.

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Achmad Amin

This book gives us deep analysis of the international tax from the view of international law. Very usefull for law student and practitioners.

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