Edited by Yariv Brauner
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
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- Research Handbook on International Taxation
- Introduction to Research Handbook on International Taxation
- Chapter 1: Does customary international tax law exist?
- Chapter 2: The origins of the international tax regime
- Chapter 3: International tax organizations
- Chapter 4: Tax discrimination
- Chapter 5: Taxation of employment
- Chapter 6: Taxation of cross-border services
- Chapter 7: Transfer pricing
- Chapter 8: Taxation of entertainers and sportspersons and the force of attraction
- Chapter 9: Competition vs. cooperation in international taxation
- Chapter 10: The arm’s length standard: justification, content, and alternative proposals
- Chapter 11: Can law regulate its own interpretation? Relevance and meaning of Articles 31–33 of the Vienna Convention on the Law of Treaties (VCLT) and Article 3 para. 2 of the Model Convention of the Organisation for Economic Co-Operation and Development (OECD MC) for the interpretation of double-taxation conventions
- Chapter 12: International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries
- Chapter 13: The political science of global tax governance
- Chapter 14: International taxation and international trade: common objectives, different paths, and inevitable clash
- Chapter 15: International taxation and environmental protection
- Chapter 16: Research strategies in comparative taxation
- Chapter 17: Multilateralism in international taxation: is it really the future?
- Chapter 18: General thoughts on illicitly obtained information in tax matters
- Chapter 19: International taxation and migrations
- Chapter 20: Taxation of robots
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Introduction to Research Handbook on International Taxation
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