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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.
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Reuven S. Avi-Yonah

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Reuven S. Avi-Yonah

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Reuven S. Avi-Yonah

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Reuven S. Avi-Yonah

Does customary international law exist in tax? There are over 3,000 bilateral tax treaties, and they are about 80% identical to each other, but do they create customary international law that binds in the absence of a binding treaty, like, for example, the Vienna Convention on the Law of Treaties binds the United States, which has not ratified it? This Chapter will argue that the answer is yes, using four examples: jurisdiction to tax, the permanent establishment threshold, the arm’s length standard, and non-discrimination.

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Reuven S. Avi-Yonah and Dmitry Zelik

This chapter examines the tax treatment of capital gains in the United States. It explains the history of the US capital gains tax, its basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; United States; tax system design