Advanced Introduction to International Tax Law: Second Edition by Reuven S. Avi-

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Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.This second edition of the Advanced Introduction to International Tax Law provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. New to this edition:New material on the OECD Base Erosion and Profit Shifting (BEPS) projectCoverage of the EU's Anti Tax Avoidance PackageAnalysis of the US Tax Cuts and Jobs Act Key features include: defines and discusses the main types of jurisdiction to taxexplains in depth both inbound and outbound taxation on both passive and active incomedelineates the source of income that is crucial for taxing non-residents and foreign tax creditdiscussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at sourceexplains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.Composed of concise but insightful chapters, this revised second edition will prove to be a key resource for students of international tax law, as well as for scholars within the fields of tax law, international business law and international commercial law.

FORMATPaperback LANGUAGEEnglish CONDITIONBrand New Author Biography

Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, Michigan Law School, University of Michigan, US

Table of Contents

Contents: Part I: Overview of the International Tax Regime 1. Introduction: The International Tax Regime 2. Jurisdiction to Tax and Definitions 3. The Source Rules 4. Inbound Taxation: Passive Income 5. Inbound Taxation: Active Income 6. Transfer Pricing 7. Outbound Taxation: Passive Income 8. Outbound Taxation: Active Income 9. The Tax Treaty Network Part II: Selected Contemporary Issues 10. Three Steps Forward, One Step Back? Reflections on "Google Taxes" and the Destination-Based Corporate Tax 11. Evaluating BEPS 12. BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition? 13. Full Circle? The Single Tax Principle, BEPS, and the New US Model 14. A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits Index

Details ISBN1788978501 Author Reuven S. Avi-Yonah Pages 192 Language English Year 2019 Edition 2nd ISBN-10 1788978501 ISBN-13 9781788978507 Format Paperback Publication Date 2019-04-26 DEWEY 343.04 Publisher Edward Elgar Publishing Ltd Series Elgar Advanced Introductions series Imprint Edward Elgar Publishing Ltd Place of Publication Cheltenham Country of Publication United Kingdom AU Release Date 2019-04-26 NZ Release Date 2019-04-26 UK Release Date 2019-04-26 Subtitle Second Edition Edition Description 2nd edition Audience Postgraduate, Research & Scholarly Replaced by 9781035339563 We've got this

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