International Tax as International Law: An Analysis of the International Tax Regime

by Reuven S. Avi-Yonah

• ISBN13: 9780521852838
• ISBN10: 0521852838
• Edition: 1st
• Format: Hardcover
• Copyright: 2007-09-10
• Publisher: Cambridge University Press

Summary

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.

Author Biography

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the international Tax LLM Program at the University of Michigan Law School

Table of Contents

Introduction: Is there an international tax regime? Is it part of international law?	p. 1
Jurisdiction to tax	p. 22
Sourcing income and deductions	p. 38
Taxation of nonresidents: Investment income	p. 64
Taxation of nonresidents: Business income	p. 79
Transfer pricing	p. 102
Taxation of residents: Investment income	p. 124
Taxation of residents: Business income	p. 150
The United States and the tax treaty network	p. 169
Tax competition, tax arbitrage, and the future of the international tax regime	p. 182
Bibliography	p. 189
Index	p. 205
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