The Public International Law of Taxation: Text, Cases and Materials
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Описание:
This book orientates tax practitioners to the public international law aspects of taxation. Equally it provides a framework from which public international lawyers may probe more deeply into the legal challenges posed by the interaction of national taxation with international law. As such, the characterization of the subject as the public international law of taxation is not only foremost in the field, but also a statement of the need for an international consciousness in relation to issues of taxation. Thus far, the analysis from an international law standpoint has been specific; for example, problems of treaty interpretation in relation to double taxation agreements, fiscal jurisdiction, the regulation of international trade and taxation. In this publication, drawing on original and secondary sources, the assimilation accompanied by the commentary provides a comprehensive treatment of the subject in one source. Significantly for the tax practitioner it opens up a window to an...Похожие книги
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