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Research Handbook on International Taxation

Research Handbook on International Taxation

Author: Yariv Brauner
Publisher: Edward Elgar Publishing
ISBN: 9781788975360
Published In: December 2020
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,912.00

HKD 2,824.64 Save HKD 87.36 (3%)

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Description
Contents

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Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.

Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map.

With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.

PART I: FUNDAMENTALS

1. Does customary international tax law exist?

Reuven S. Avi-Yonah

2. The origins of the international tax regime

Sunita Jogarajan

3. International tax organizations

Allison Christians

4. Tax discrimination

Elizabeth Adams, Michael Knoll, and Ruth Mason

PART II: DOCTRINAL BUILDING BLOCKS

5. Taxation of employment

Pasquale Pistone

6. Taxation of cross-border services

Andr.s B.ez Moreno

7. Transfer pricing

Aitor Navarro

8. Article 17 force of attraction

Karolina Tetłak

PART III: KEY DEBATES

9. Competition v. cooperation in international taxation

Tsilly Dagan

10. The arm’s length standard: justification, content, and alternative proposals

Luis Eduardo Schoueri and Ricardo Andr. Galendi J.nior

11. Can law regulate its own interpretation? Relevance and meaning of articles 31–33 of the Vienna Convention on the law of treaties (VCLT) and article 3 para.

2 of the model convention of the organisation for economic co-operation and development (OECD MC) for the interpretation of double taxation

conventions

Michael Lang

12.

International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries

Yariv Brauner

PART IV: FEEDBACK SYSTEMS

13.

The political science of global tax governance

Martin Hearson and Thomas Rixen

14.

International taxation and international trade: common objectives,