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

by Reuven S. Avi-Yonah

Book Overview

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,...

• Format: Paperback
• Language: English
• ISBN: 0521618010
• ISBN13: 9780521618014
• Release Date: September 2007
• Publisher: Cambridge University Press
• Length: 224 Pages
• Weight: 0.85 lbs.
• Dimensions: 0.5" x 6.4" x 9.0"