International Tax Law

Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 9781781003657
Published In: January 2016
Format: Hardback (2 volumes) , 1472 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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In the last twenty years a critically important debate has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had major implications on the current post-financial crisis efforts by governmental organizations, such as the G20 and OECD, in drafting multilateral international tax rules.

Including an original introduction by editor Professor Reuven S. Avi-Yonah, this two-volume set brings together the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law.

Volume I

Acknowledgements

Introduction Reuven Avi-Yonah

1. Reuven S. Avi-Yonah (1996), ‘The Structure of International Taxation: A Proposal for Simplification’, Texas Law Review, 74 (6), 1301–59

2. Michael J. Graetz and Michael M. O’Hear (1997), ‘The “Original Intent” of U.S. International Taxation’, Duke Law Journal, 46 (5), March, 1021–109

3. Reuven S. Avi-Yonah (1997), ‘International Taxation of Electronic Commerce’, Tax Law Review, 52 (3), Spring, 507–55

4. Nancy H. Kaufman (1998), ‘Fairness and the Taxation of International Income’, Law and Policy in International Business, 29 (2), Winter, 145–203

5. H. David Rosenbloom (2000), ‘International Tax Arbitrage and the "International Tax System"’, Tax Law Review, 53 (2), Winter, 137–75

6. Reuven S. Avi-Yonah (2000), ‘Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State’, Harvard Law Review, 113 (7), May, 1573–676

7. Victor Thuronyi (2001), ‘International Tax Cooperation and a Multilateral Treaty’, Brooklyn Journal of International Law, 26 (4), 1641–81, Postscript

8. Michael J. Graetz (2001), ‘Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies’, Tax Law Review, 54 (3), Spring, 261–336

9. Yariv Brauner (2003), ‘An International Tax Regime in Crystallization’, Tax Law Review, 56 (2), 259–328

10. Miranda Stewart (2003), ‘Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries’, Harvard International Law Journal, 44 (1), Winter, 139–90

11. Mitchell A. Kane (2004), ‘Strategy and Cooperation in National Responses to International Tax Arbitrage’, Emory Law Journal, 53, 89–169

12. Chang Hee Lee (2004), ‘Impact of E-Commerce on Allocation of Tax Revenue Between Developed and Developing Countries’, Journal of Korean Law, 4 (1), February, 19, 21–50

Volume II

An introduction to both volumes by the editor appears in Volume I

1. Reuven S. Avi-Yonah (2004), ‘International Tax as International Law’, Tax Law Review, 57 (4), Summer, 483–501

2. Allison Christians (2009), ‘Sovereignty, Taxation and Social Contract’, Minnesota Journal of International Law, 18 (1), Winter, 99–153

3. Steven A. Dean (2009), ‘More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime’, Tulane Law Review, 84 (1), November, 125–64

4. Ruth Mason (2009), ‘Tax Expenditures and Global Labor Mobility’, New York University Law Review, 84 (6), December, 1540–622

5. J. Clifton Fleming, Jr., Robert J. Peroni and Stephen E. Shay (2009), ‘Worse Than Exemption’, Emory Law Journal, 59 (1), October, 79–148

6. Wolfgang Schön (2009), ‘International Tax Coordination for a Second-Best World (Part I)’, World Tax Journal, 1 (1), September, 67–114

7. Allison Christians (2010), ‘Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20’, Northwestern Journal of Law and Social Policy, 5 (1), Spring, 19–40

8. Neil Brooks and Thaddeus Hwong (2010), ‘Tax Levels, Structures, and Reforms: Convergence or Persistence’, Theoretical Inquiries in Law, 11 (2), July, 791–821

9. Daniel Shaviro (2011), ‘The Case Against Foreign Tax Credits’, Journal of Legal Analysis, 3 (1), Spring, 65–100

10. Edward D. Kleinbard (2011), ‘Stateless Income’, Florida Tax Review, 11 (9), 699–774

11. Daniel Shaviro (2011), ‘The Rising Tax-Electivity of U.S. Corporate Residence’, Tax Law Review, 64 (3), Spring, 377–430

12. David Hasen (2012), ‘Tax Neutrality and Tax Amenities’, Florida Tax Review, 12 (2), 57–125

13. Eduardo A. Baistrocchi (2013), ‘The International Tax Regime and the BRIC World: Elements for a Theory’, Oxford Journal of Legal Studies, 33 (4), Winter, 733–58

14. Arthur J. Cockfield (2013), ‘The Limits of the International Tax Regime as a Commitment Projector’, Virginia Tax Review, 33 (1), Summer, 59–113

15. Hugh J. Ault (2013), ‘Some Reflections on the OECD and the Sources of International Tax Principles’, Tax Notes International, 70 (12), June, 1195–201

Index