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Title:

Research handbook on international taxation / edited by Yariv Brauner.

Publisher:

Edward Elgar Publishing Limited,

Copyright Date:

2020

Description:

xxii, 416 pages ; 25 cm.

Subject:

International business enterprises--Taxation.
Double taxation.
Double taxation.
International business enterprises--Taxation.
Taxation--Law and legislation.

Other Authors:

Brauner, Yariv, 1969-

Notes:

Includes bibliographical references and index.

Contents:

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.

Series:

Research handbooks in private and commercial law

ISBN:

9781788975360
1788975367

OCLC:

(OCoLC)1191123425

LCCN:

2020950132

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)