Advanced Introduction to International Tax Law

  • Filename: advanced-introduction-to-international-tax-law.
  • ISBN: 9781781952320
  • Release Date: 2015-02-27
  • Number of pages: 136
  • Author: Reuven S. Avi-Yonah
  • Publisher: Edward Elgar Publishing



Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Systems of taxation deviate between jurisdictio

Switzerland in International Tax Law

  • Filename: switzerland-in-international-tax-law.
  • ISBN: 9789087220983
  • Release Date: 2011
  • Number of pages: 432
  • Author: Xavier Oberson
  • Publisher: IBFD



"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

International Tax as International Law

  • Filename: international-tax-as-international-law.
  • ISBN: 9781139465830
  • Release Date: 2007-09-10
  • Number of pages:
  • Author: Reuven S. Avi-Yonah
  • Publisher: Cambridge University Press



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.

Transfer Pricing and the Arm s Length Principle in International Tax Law

  • Filename: transfer-pricing-and-the-arm-s-length-principle-in-international-tax-law.
  • ISBN: 9789041132703
  • Release Date: 2010
  • Number of pages: 880
  • Author: Jens Wittendorff
  • Publisher: Kluwer Law International



The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.

International Tax Law

  • Filename: international-tax-law.
  • ISBN: 9041137270
  • Release Date: 2012
  • Number of pages: 448
  • Author: Andrea Amatucci
  • Publisher:



With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization.

The International Tax Law Concept of Dividend

  • Filename: the-international-tax-law-concept-of-dividend.
  • ISBN: 9789041132062
  • Release Date: 2010
  • Number of pages: 281
  • Author: Marjaana Helminen
  • Publisher: Kluwer Law International



The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and• Payments made under dividend-stripping arrangements. and• Fictitious profit distributions. and• Economic benefits in the context of transfer pricing. and• Returns on debt-equity hybrids. and• Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law. The approaches adopted in different statesand’ national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

Introduction to United States International Taxation

  • Filename: introduction-to-united-states-international-taxation.
  • ISBN: 9789041123602
  • Release Date: 2005-01-01
  • Number of pages: 216
  • Author: Paul R. McDaniel
  • Publisher: Kluwer Law International



The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on ten specific aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts and estates, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders; the general inter-company pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. The materials are current as of 1 January, 2005 and include a complete discussion of the changes made by the 2004 Jobs Creation Act . For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.

International Tax Law

  • Filename: international-tax-law.
  • ISBN: 9789041123909
  • Release Date: 2006
  • Number of pages: 406
  • Author: Andrea Amatucci
  • Publisher: Kluwer Law International



A collection of eleven essays that offers an analysis of the fundamental theory of tax law, and of the prospects in future of tax legislative systems. The emphasis is on tax theory, jurisprudence, and legislative development in the member states of the European Union. This book is useful to practitioners and academics in tax law.

The Interface of International Trade Law and Taxation

  • Filename: the-interface-of-international-trade-law-and-taxation.
  • ISBN: 9789087221829
  • Release Date: 2013
  • Number of pages: 314
  • Author: Jennifer E. Farrell
  • Publisher: IBFD



This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.

International Taxation of Permanent Establishments

  • Filename: international-taxation-of-permanent-establishments.
  • ISBN: 9781139500227
  • Release Date: 2011-09-15
  • Number of pages:
  • Author: Michael Kobetsky
  • Publisher: Cambridge University Press



The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

Double Taxation Conventions and International Tax Law

  • Filename: double-taxation-conventions-and-international-tax-law.
  • ISBN: 0421493704
  • Release Date: 1994
  • Number of pages: 514
  • Author: Philip Baker
  • Publisher: Sweet & Maxwell Uk



Double taxation conventions are playing an increasingly major role in the tax world. The OECD Model Double Taxation Convention is used as the basis for most of the world's double taxation treaties. The UK has now almost 100 agreements with other countries and the vast majority of international trade and investment is now governed by such agreements rather than by general law.

Chinese Tax Law and International Treaties

  • Filename: chinese-tax-law-and-international-treaties.
  • ISBN: 9783319002750
  • Release Date: 2013-05-30
  • Number of pages: 270
  • Author: Lorenzo Riccardi
  • Publisher: Springer Science & Business Media



The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.

Advanced Issues in International and European Tax Law

  • Filename: advanced-issues-in-international-and-european-tax-law.
  • ISBN: 9781849469548
  • Release Date: 2015-12-03
  • Number of pages: 384
  • Author: Christiana HJI Panayi
  • Publisher: Bloomsbury Publishing



This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

Interpretation of Tax Treaties under International Law

  • Filename: interpretation-of-tax-treaties-under-international-law.
  • ISBN: 9789076078724
  • Release Date: 2004
  • Number of pages: 590
  • Author: F. A. Engelen
  • Publisher: IBFD



The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in Articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are discussed in detail. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international courts and tribunals. Since tax treaties are not only a source of legal rights and obligations for the contracting States, but can also be invoked by the taxpayers of those States, this book considers the extent to which the relevant rules and principles of international law are binding on domestic courts and taxpayers. The effect of international law in a State's national legal order is largely dependent on its relevant rules of constitutional law, which vary from country to country. In order to address this issue, the book draws upon the example of the Netherlands and provides a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).

DMCA - Contact