International Tax Law

International Tax Law

Elgar Research Reviews in Law

Reuven S. Avi-Yonah

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.

This research review draws upon the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law.

Review Article

Reuven S. Avi-Yonah

Subjects: law - academic, public international law, tax law and fiscal policy

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.

This research review draws upon the most important papers published in the last two decades to comprehensively address the increasingly relevant issues of international tax law.

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