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Advanced Introduction to International Tax Law.


Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah

Edward Elgar


123 pages



Elgar Advanced Introductions


Avi-Yonah presents an overview of the international tax regime then looks at selected contemporary issues regarding it. The topics are jurisdiction to tax and definitions, the source rules, the inbound taxation of passive and active income, transfer pricing, the outbound taxation of passive and active income, the tax treaty network, capital mobility versus labor mobility, the single tax principle, the problem of non-discrimination, the future of transfer pricing, base erosion and profit sharing, and the future of the international tax regime. ([umlaut] Ringgold, Inc., Portland, OR)

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Article Type:Book review
Date:Jun 1, 2015
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