International Tax as International Law: An Analysis Of The International Tax Regime (Cambridge Tax Law Series) - Image 1

£39.04

Cambridge University Press International Tax as International Law: An Analysis Of The International Tax Regime (Cambridge Tax Law Series)

Name: International Tax as International Law: An Analysis Of The International Tax Regime (Cambridge Tax Law Series)
Brand: Cambridge University Press
Price: 39.04 GBP
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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.

Product Specifications

Brand: Cambridge University Press
Format: paperback
ASIN: 0521618010
Category: Books > Subjects > Business, Finance & Law > Law > International
Domain: Amazon UK
Release Date: 22 November 2007
Listed Since: 20 February 2007

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Cambridge University Press International Tax as International Law: An Analysis Of The International Tax Regime (Cambridge Tax Law Series)

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