Front Matter -- Copyright -- Contents -- Figures -- Tables -- Contributors -- Abbreviations -- Acknowledgments -- Introduction to Research Handbook on International Taxation -- PART I FUNDAMENTALS -- 1. Does customary international tax law exist? -- 2. The origins of the international tax regime -- 3. International tax organizations -- 4. Tax discrimination -- PART II DOCTRINAL BUILDING BLOCKS -- 5. Taxation of employment -- 6. Taxation of cross-border services -- 7. Transfer pricing -- 8. Taxation of entertainers and sportspersons and the force of attraction -- PART III KEY DEBATES 9. Competition vs. cooperation in international taxation -- 10. The arm's length standard: justification, content, and alternative proposals -- 11. Can law regulate its own interpretation? Relevance and meaning of Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) and Article 3 para. 2 of the Model Convention of the Organisation for Economic Co-Operation and Development (OECD MC) for the interpretation of double-taxation conventions 12. International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries -- PART IV FEEDBACK SYSTEMS -- 13. The political science of global tax governance -- 14. International taxation and international trade: common objectives, different paths, and inevitable clash -- 15. International taxation and environmental protection -- 16. Research strategies in comparative taxation -- PART V THE FUTURE OF INTERNATIONAL TAXATION -- 17. Multilateralism in international taxation: is it really the future? 18. General thoughts on illicitly obtained information in tax matters -- 19. International taxation and migrations -- 20. Taxation of robots -- Index
Summary:
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians' agendas.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.