International Tax Law
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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.
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About this Research Review

Reuven S. Avi-Yonah

About Elgar Research Reviews

Elgar Research Reviews consist of two principal components: a scholarly review article and a list of recommended readings.

Each review article is prepared by a leading scholar and introduces the relevant field of academic study by surveying the seminal and most transformative articles within that field. The article sets the recommended readings into context, revealing how they have shaped scholarship and why they are important to the development of the field. To facilitate further research the recommended readings are fully referenced.

Using the reference links provided

If your library has provided the location of their link resolver you can search for the article in their online catalogue. To facilitate this we have included a hyperlink under each reference.

There is also a link to search for each reading within Google Scholar, providing an important alternative method of finding the readings on the original publisher’s website and helping you to identify similar work.

Finding the print version of the print recommended readings

A print edition of this resource is also available.

International Tax Law (2 volumes)

Reuven S. Avi-Yonah (ed.)

ISBN: 978 1 78100 365 7

The print edition includes the full text of the review article and of the recommended readings. Each recommended reading is presented exactly as it appeared in its original setting.

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