International Tax as International Law : An Analysis of the International Tax Regime
Book Details
Format
Hardback or Cased Book
Book Series
Cambridge Tax Law Series
ISBN-10
0521852838
ISBN-13
9780521852838
Publisher
Cambridge University Press
Imprint
Cambridge University Press
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Sep 10th, 2007
Print length
224 Pages
Weight
478 grams
Dimensions
22.90 x 15.20 x 1.40 cms
Ksh 13,850.00
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This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please.
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, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.
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