Cambridge University Press, 2007. — 224 p. — (Cambridge Tax Law Series).
This book examines the coherent international tax regime that is embodied both in 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...
Cambridge University Press, 2013. — 988 p. — (Cambridge Tax Law Series). Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has...
Cambridge University Press, 2018. — 264 p. Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international taxation as a decentralised market, where governments have...
Oxford University Press, 2023. — 1184 p. — (Oxford Handbooks). — ISBN: 978-0198866787. International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a...
Cambridge University Press, 2010. — 521 p. — (Cambridge Tax Law Series). Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions...
Second Edition. — Cambridge University Press, 2020. — 627 p. — (Cambridge Tax Law Series). International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax...
Oxford University Press, 2021. — 289 p. — ISBN 978–0–19– 289872–2. In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment...
Oxford University Press, 2021. — 289 p. — ISBN 978–0–19–289872–2. In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment...
Hart Publishing, 2022. — 645 p. This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the...
Cambridge University Press, 2012. — 1244 p. This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole...
Kluwer Law International, 2021 — 168 p. — (Series on international taxation, no. 78). — ISBN 978-9403533957. Regulation and Tax in Space , authored by a tax attorney with first-hand knowledge of the aerospace issues involved, is the first book to delve deep into the yet-to-be-resolved practicalities of taxation of resources mined in space. By international consensus, space is...
М.: Волтерс Клувер, 2007. — 240 с. Роль и место соглашений об избежании двойного налогообложения среди источников правового регулирования международного налогообложения. Понятие международного налогообложения и система источников правового регулирования международного налогообложения в Российской Федерации и государствах - членах ЕС. Роль и место соглашений об избежании...
М.: Статут, 2017. — 463 с. Настоящее издание представляет собой фундаментальную работу по исследованию теоретических и практических аспектов правового регулирования международного налогообложения. Издание содержит восемь глав. В первой главе рассматриваются и оспариваются формирующиеся представления о налогообложении как о неюридической дисциплине. Во второй главе освещается...
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