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The Oxford Handbook of International Tax Law

The Oxford Handbook of International Tax Law

Author: Florian Haase; Georg Kofler
Publisher: Oxford University Press
ISBN: 9780192897688
Published In: September 2023
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,405.00

HKD 2,332.85 Save HKD 72.15 (3%)

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International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law.

Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law.

With over sixty authors from 28 different countries, The Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.

Section I: History and Scope of International Tax Law

1:The History of International Tax Law, Marilyne Sadowsky

2:From the “1920s Compromise” to the “2020s Compromise”, Roberto Bernales Soriano

3:Sources of Law and Legal Methods in International Tax Law, Rainer Prokisch

4:Jurisdictional Underpinnings of International Taxation, H. David Rosenbloom and Fadi Shaheen

5:International Tax Law and Customary International Law, Elizabeth Gil García

6:International Tax Law and its Influence on National Tax Systems, Craig Elliffe

7:International Tax Law and Personal Nexus, Michael Dirkis

8:International Tax Law and Low and Middle Income Countries, Akhilesh Ranjan

9:International Tax Law - Status Quo, Trends and Perspectives, Reuven Avi-Yonah

Section II: Relationship between International Tax Law and other Legal and Social Spheres

10:International Tax Law and Private International Law, Polina Kouraleva-Cazals

11:International Tax Law and Public International Law, Ch. HJI Panayi & K. Perrou

12:International Tax Law and Corporate Law, Marcos André Vinhas Catão and Verônica Melo de Souza

13:The Relation between International Tax Law and International Trade Law, Servaas van Thiel

14:International Tax Law and Economic Analysis of Law, Werner Haslehner

15:International Tax Law and Language, Florian Haase

16:Comparative Tax Law, Marco Barassi

Section III: Selected Issues on Tax Treaties and International Tax Law

17:Qualification Conflicts and Tax Treaties, Gianluigi Bizioli

18:Triangular Cases and Tax Treaties, Paolo Arginelli

19:The Future of Avoiding Double Taxation, Martin Berglund

20:Charities in Double Tax Conventions, Sigrid Hemels

21:Exchange of Information and Tax Treaties, Xavier Oberson

22:Beneficial Ownership and Tax Treaties, Dietmar Gosch and Nadia Altenburg

23:The Principal Purpose Test Under Tax Treaty Law, Robert J. Danon

24:Tax Treaties and Human Rights Law, Philip Baker QC

25:Taxation of International Partnerships, Ton Stevens

26:OECD Dispute Resolution, Marco Greggi

27:Regional Double Tax Treaty Models as Potential indicators of Regional Tax Treaty Policy, Craig West

28:Unilateralism, Bilateralism, and Multilateralism in International Tax Law, Miranda Stewart

29:Agents in International Tax Treaties, Sunita Jogarajan

Section IV: Legal Aspects of International Transfer Pricing

30:The Role of Article 9, Miguel Teixeira de Abreu

31:OECD Transfer Pricing Guidelines and International Tax Law, Yuri Matsubara and Clémence Garcia

32:Corresponding Adjustments, Matthias Hofacker

33:Transfer Pricing versus Formulary Apportionment, Georgios Matsos

34:Low Value-adding Services as a Safe Harbour under TP Regulations, Marcin Jamrozy

Section V: The Europeanization of International Taw Law

35:The Role of the ECJ in the Development of International Tax Law, Adrian Cloer

36:Tax Treaties and the EU Fundamental Freedoms, Marjaana Helminen

37:State Aid and International Taxation, Patricia Lampreave Márquez

38:International Tax Law and the EEA/EFTA, Patrick Knörzer

39:21st Century Tax Challenges of the EU Candidate Countries, Savina Mihaylova-Goleminova

40:European Anti-Tax-Avoidance Regimes, Paloma Schwarz Martínez

41:Alternative Dispute Resolution in the EU, Isabelle Richelle

Section VI: Selected Issues of Cross-Border Indirect Taxation

42:Cross-Border VAT Aspects: The EU Approach and Evolving Trends, Roberto Scalia

43:Taxation of Imports, Thomas Bieber

44:“White Supplies” and Double Taxation in Cross-Border VAT Law, Heidi Friedrich-Vache

45:A Comparison Between EU VAT Law and the OECD International VAT/GST Guidelines, Eleonor Kristoffersson

Section VII: Recent International Tax Trends in Major Economies and Regions

46:The U.S. Perspective on International Tax Law, Kimberly A. Clausing

47:International Tax Reform in the Digitalized Economy: A Chinese Perspective, Bristar Mingxing CAO

48:The Indian Perspective on International Tax Law, Kuntal Dave

49:The Brazilian Perspective on International Tax Law: From Rogue Nation to Trend-setter?, Fernando Souza de Man

50:The German Perspective on International Tax Law, Gerhard Kraft

51:The Perspective of the EAC on International Tax Law, Afton Titus

52:The Japanese Perspective on International Tax Law, Masao Yoshimura

53:The Russian Perspective on International Tax Law, Elena Kilinkarova

Section VIII: Emerging Issues and the Future of International Tax Law

54:The Emerging Consensus on Value Creation: Theory and Practice, Allison Christians

55:The Allocation of Taxing Rights under Pillar One of the OECD Proposal, Aitor Navarro

56:International Effective Minimum Taxation - OECD/G20 Pillar Two (“GloBE”), Joachim Englisch

57:Challenges of the Emerging International Tax Consensus for Low- and Middle- Income Countries, Natalia Quiñones

58:Global Tax Governance, Irma Mosquera

59:The Future of Labor Taxation and the “Rise of the Robots”, Georg Kofler

60:Digitalization and the Future of VAT in the European Union, Michael Tumpel

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