The Resource International tax law : an Edward Elgar Research Review, Volume I, edited by Reuven S. Avi-Yonah, (electronic resource)

International tax law : an Edward Elgar Research Review, Volume I, edited by Reuven S. Avi-Yonah, (electronic resource)

Label
International tax law : an Edward Elgar Research Review, Volume I
Title
International tax law
Title remainder
an Edward Elgar Research Review
Title number
Volume I
Statement of responsibility
edited by Reuven S. Avi-Yonah
Contributor
Subject
Genre
Language
eng
Summary
In the last twenty years a critically important debate has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules. This research review draws upon the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law
Member of
Cataloging source
UtOrBLW
Index
no index present
LC call number
K4460
LC item number
.I58 2016 v.1
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorDate
1957-
http://library.link/vocab/relatedWorkOrContributorName
  • Avi-Yonah, Reuven S.
  • Edward Elgar Publishing
Series statement
International law
Series volume
10
http://library.link/vocab/subjectName
  • Taxation
  • Income tax
  • Business enterprises, Foreign
  • Double taxation
Label
International tax law : an Edward Elgar Research Review, Volume I, edited by Reuven S. Avi-Yonah, (electronic resource)
Instantiates
Publication
Note
The recommended readings are available in the print version, or may be available via the link to your library's holdings
Contents
  • Recommended readings (Machine generated): Reuven S. Avi-Yonah (1996), 'The Structure of International Taxation: A Proposal for Simplification', Texas Law Review, 74 (6), 1301-59 -- Michael J. Graetz and Michael M. O'Hear (1997), 'The "Original Intent" of U.S. International Taxation', Duke Law Journal, 46 (5), March, 1021-109 -- Reuven S. Avi-Yonah (1997), 'International Taxation of Electronic Commerce', Tax Law Review, 52 (3), Spring, 507-55 -- Nancy H. Kaufman (1998), 'Fairness and the Taxation of International Income', Law and Policy in International Business, 29 (2), Winter, 145-203 -- H. David Rosenbloom (2000), 'International Tax Arbitrage and the "International Tax System"', Tax Law Review, 53 (2), Winter, 137-75 -- Reuven S. Avi-Yonah (2000), 'Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State', Harvard Law Review, 113 (7), May, 1573-676 -- Victor Thuronyi (2001), 'International Tax Cooperation and a Multilateral Treaty', Brooklyn Journal of International Law, 26 (4), 1641-81, Postscript -- Michael J. Graetz (2001), 'Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies', Tax Law Review, 54 (3), Spring, 261-336 -- Yariv Brauner (2003), 'An International Tax Regime in Crystallization', Tax Law Review, 56 (2), 259-328 -- Miranda Stewart (2003), 'Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries', Harvard International Law Journal, 44 (1), Winter, 139-90 -- Mitchell A. Kane (2004), 'Strategy and Cooperation in National Responses to International Tax Arbitrage', Emory Law Journal, 53, 89-169 -- Chang Hee Lee (2004), 'Impact of E-Commerce on Allocation of Tax Revenue Between Developed and Developing Countries', Journal of Korean Law, 4 (1), February, 19, 21-50 -- Reuven S. Avi-Yonah (2004), 'International Tax as International Law', Tax Law Review, 57 (4), Summer, 483-501 -- Allison Christians (2009), 'Sovereignty, Taxation and Social Contract', Minnesota Journal of International Law, 18 (1), Winter, 99-153 -- Steven A. Dean (2009), 'More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime', Tulane Law Review, 84 (1), November, 125-64 -- Ruth Mason (2009), 'Tax Expenditures and Global Labor Mobility', New York University Law Review, 84 (6), December, 1540-622 -- J. Clifton Fleming, Jr., Robert J. Peroni and Stephen E. Shay (2009), 'Worse Than Exemption', Emory Law Journal, 59 (1), October, 79-148 -- Wolfgang Schön (2009), 'International Tax Coordination for a Second-Best World (Part I)', World Tax Journal, 1 (1), September, 67-114 -- Allison Christians (2010), 'Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20', Northwestern Journal of Law and Social Policy, 5 (1), Spring, 19-40
  • Neil Brooks and Thaddeus Hwong (2010), 'Tax Levels, Structures, and Reforms: Convergence or Persistence', Theoretical Inquiries in Law, 11 (2), July, 791-821 -- Daniel Shaviro (2011), 'The Case Against Foreign Tax Credits', Journal of Legal Analysis, 3 (1), Spring, 65-100 -- Edward D. Kleinbard (2011), 'Stateless Income', Florida Tax Review, 11 (9), 699-774 -- Daniel Shaviro (2011), 'The Rising Tax-Electivity of U.S. Corporate Residence', Tax Law Review, 64 (3), Spring, 377-430 -- David Hasen (2012), 'Tax Neutrality and Tax Amenities', Florida Tax Review, 12 (2), 57-125 -- Eduardo A. Baistrocchi (2013), 'The International Tax Regime and the BRIC World: Elements for a Theory', Oxford Journal of Legal Studies, 33 (4), Winter, 733-58 -- Arthur J. Cockfield (2013), 'The Limits of the International Tax Regime as a Commitment Projector', Virginia Tax Review, 33 (1), Summer, 59-113 -- Hugh J. Ault (2013), 'Some Reflections on the OECD and the Sources of International Tax Principles', Tax Notes International, 70 (12), June, 1195-201
Dimensions
cm.
Dimensions
unknown
Extent
1 online resource (1,480 p.)
Form of item
online
Isbn
9781785360213
Isbn Type
(e-book)
Specific material designation
remote
System control number
(OCoLC)ocn936371625
Label
International tax law : an Edward Elgar Research Review, Volume I, edited by Reuven S. Avi-Yonah, (electronic resource)
Publication
Note
The recommended readings are available in the print version, or may be available via the link to your library's holdings
Contents
  • Recommended readings (Machine generated): Reuven S. Avi-Yonah (1996), 'The Structure of International Taxation: A Proposal for Simplification', Texas Law Review, 74 (6), 1301-59 -- Michael J. Graetz and Michael M. O'Hear (1997), 'The "Original Intent" of U.S. International Taxation', Duke Law Journal, 46 (5), March, 1021-109 -- Reuven S. Avi-Yonah (1997), 'International Taxation of Electronic Commerce', Tax Law Review, 52 (3), Spring, 507-55 -- Nancy H. Kaufman (1998), 'Fairness and the Taxation of International Income', Law and Policy in International Business, 29 (2), Winter, 145-203 -- H. David Rosenbloom (2000), 'International Tax Arbitrage and the "International Tax System"', Tax Law Review, 53 (2), Winter, 137-75 -- Reuven S. Avi-Yonah (2000), 'Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State', Harvard Law Review, 113 (7), May, 1573-676 -- Victor Thuronyi (2001), 'International Tax Cooperation and a Multilateral Treaty', Brooklyn Journal of International Law, 26 (4), 1641-81, Postscript -- Michael J. Graetz (2001), 'Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies', Tax Law Review, 54 (3), Spring, 261-336 -- Yariv Brauner (2003), 'An International Tax Regime in Crystallization', Tax Law Review, 56 (2), 259-328 -- Miranda Stewart (2003), 'Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries', Harvard International Law Journal, 44 (1), Winter, 139-90 -- Mitchell A. Kane (2004), 'Strategy and Cooperation in National Responses to International Tax Arbitrage', Emory Law Journal, 53, 89-169 -- Chang Hee Lee (2004), 'Impact of E-Commerce on Allocation of Tax Revenue Between Developed and Developing Countries', Journal of Korean Law, 4 (1), February, 19, 21-50 -- Reuven S. Avi-Yonah (2004), 'International Tax as International Law', Tax Law Review, 57 (4), Summer, 483-501 -- Allison Christians (2009), 'Sovereignty, Taxation and Social Contract', Minnesota Journal of International Law, 18 (1), Winter, 99-153 -- Steven A. Dean (2009), 'More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime', Tulane Law Review, 84 (1), November, 125-64 -- Ruth Mason (2009), 'Tax Expenditures and Global Labor Mobility', New York University Law Review, 84 (6), December, 1540-622 -- J. Clifton Fleming, Jr., Robert J. Peroni and Stephen E. Shay (2009), 'Worse Than Exemption', Emory Law Journal, 59 (1), October, 79-148 -- Wolfgang Schön (2009), 'International Tax Coordination for a Second-Best World (Part I)', World Tax Journal, 1 (1), September, 67-114 -- Allison Christians (2010), 'Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20', Northwestern Journal of Law and Social Policy, 5 (1), Spring, 19-40
  • Neil Brooks and Thaddeus Hwong (2010), 'Tax Levels, Structures, and Reforms: Convergence or Persistence', Theoretical Inquiries in Law, 11 (2), July, 791-821 -- Daniel Shaviro (2011), 'The Case Against Foreign Tax Credits', Journal of Legal Analysis, 3 (1), Spring, 65-100 -- Edward D. Kleinbard (2011), 'Stateless Income', Florida Tax Review, 11 (9), 699-774 -- Daniel Shaviro (2011), 'The Rising Tax-Electivity of U.S. Corporate Residence', Tax Law Review, 64 (3), Spring, 377-430 -- David Hasen (2012), 'Tax Neutrality and Tax Amenities', Florida Tax Review, 12 (2), 57-125 -- Eduardo A. Baistrocchi (2013), 'The International Tax Regime and the BRIC World: Elements for a Theory', Oxford Journal of Legal Studies, 33 (4), Winter, 733-58 -- Arthur J. Cockfield (2013), 'The Limits of the International Tax Regime as a Commitment Projector', Virginia Tax Review, 33 (1), Summer, 59-113 -- Hugh J. Ault (2013), 'Some Reflections on the OECD and the Sources of International Tax Principles', Tax Notes International, 70 (12), June, 1195-201
Dimensions
cm.
Dimensions
unknown
Extent
1 online resource (1,480 p.)
Form of item
online
Isbn
9781785360213
Isbn Type
(e-book)
Specific material designation
remote
System control number
(OCoLC)ocn936371625

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