£178.00

Kluwer Law International International Tax Law, Second Edition

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£178.00 £106.53 £122.13 £137.72 £153.31 £168.90 £184.50 01 December 2024 12 March 2025 22 June 2025 02 October 2025 12 January 2026

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30 days 21 days 190 days 93 days 74 days · current 0 48 95 143 190 £113-126 £126-139 £139-152 £152-165 £165-178 Days at Price

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Price range: £113 - £178

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Description

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. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis

Key Features

International Tax Law

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
01 July 2012
Listed Since
16 June 2012

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No barcode data available

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