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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Avi-Yonah, Reuven S. 作者

译者

2007-9 出版日期

224 页数

$ 110.74 价格

丛书系列

9780521852838 图书编码

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发表于2024-11-13

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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

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International Tax as International Law 在线电子书著者简介

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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.

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

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