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International Tax as International Law 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Reuven S. Avi-Yonah 作者

Cambridge University Press

译者

2007-09-10 出版日期

224 页数

USD 29.99 价格

Paperback

丛书系列

9780521618014 图书编码

International Tax as International Law 在线电子书图书标签: TAX

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International Tax as International Law 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

International Tax as International Law 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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International Tax as International Law 在线电子书 pdf 下载 txt下载 epub 下载 mobi 在线电子书下载

International Tax as International Law 在线电子书图书描述

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 U.S. tax law embodies the underlying norms of the regime.

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