Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
The Public International Law Of Taxationtext Cases And Materials
Download The Public International Law Of Taxationtext Cases And Materials full books in PDF, epub, and Kindle. Read online The Public International Law Of Taxationtext Cases And Materials ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis The Public International Law of Taxation:Text, Cases and Materials by : Asif Qureshi
Download or read book The Public International Law of Taxation:Text, Cases and Materials written by Asif Qureshi and published by Springer. This book was released on 1994-04-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examination of the issues of international taxation from the perspective of public international law. After a basic introduction to public international law follows an overview of the public international law aspects of taxation. Fiscal jurisdiction, tax treaty law, general international constraints in fiscal matters, enformcements of international tax claims and double taxation relief are dealt with.
Book Synopsis The Public International Law of Taxation by : Asif H. Qureshi
Download or read book The Public International Law of Taxation written by Asif H. Qureshi and published by Kluwer Law International B.V.. This book was released on 2019-05-22 with total page 963 pages. Available in PDF, EPUB and Kindle. Book excerpt: The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Book Synopsis U.S. International Taxation by : Reuven Shlomo Avi-Yonah
Download or read book U.S. International Taxation written by Reuven Shlomo Avi-Yonah and published by . This book was released on 2005 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. The field is notoriously complex-more so, perhaps, than any other area of Federal tax law. The focus is on how the details of the tax law fit into a broader structure, which is described in the introduction. Enables students to fit the particular issues they are working on into a larger context, to develop an intuition for where the problem areas may lie.
Book Synopsis Cases and Materials on International Law by : David John Harris
Download or read book Cases and Materials on International Law written by David John Harris and published by . This book was released on 2004 with total page 1152 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text draws together in one volume an exhaustive selection of cases, materials and background information on public international law, supplemented by expert commentary and analysis. This sixth edition has been completely revised to incorporate major developments in the subject, including the expansion of human rights issues.
Book Synopsis U. S. International Taxation, Cases and Materials by : Reuven Avi-Yonah
Download or read book U. S. International Taxation, Cases and Materials written by Reuven Avi-Yonah and published by Foundation Press. This book was released on 2022-06-06 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description Coming Soon!
Book Synopsis International Law by : MARK WESTON. JANIS
Download or read book International Law written by MARK WESTON. JANIS and published by West Academic Publishing. This book was released on 2020-06-25 with total page 1311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Janis, Noyes, and Sadat on International Law presents this complex subject in an authoritative and well-written casebook. The book introduces the history and nature of international law and its sources--treaties, custom, general principles, jus cogens, and equity. It explains how international law is applied in U.S. courts and in international arbitration and adjudication. The book addresses many of the key settings in which international law plays a critical role: international human rights, the recognition and succession of states and governments, international and non-governmental organizations, war and peace, the law of the sea, and inter-state judicial relations. The book's materials, largely domestic and international judicial decisions, are both sophisticated and teachable, the perfect introductory casebook for any U.S. law school.
Book Synopsis International Economic Law by : Leïla Choukroune
Download or read book International Economic Law written by Leïla Choukroune and published by Cambridge University Press. This book was released on 2021-07-22 with total page 847 pages. Available in PDF, EPUB and Kindle. Book excerpt: An examination of the core principles, landmark disputes, and modern developments in IEL reflecting a global approach.
Download or read book International Law written by Jens Ohlin and published by Foundation Press. This book was released on 2018-03-07 with total page 891 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Law: Evolving Doctrine and Practice offers a flexible arrangement of materials for the teaching of an introductory course in international law. The inspiration for the book's editorial approach is the recognition that each professor comes to the study of international law from a variety of normative, critical, or interdisciplinary perspectives, and that the materials should be flexible enough to accommodate all comers. With this goal of pedagogical ecumenism in mind, the chapters present a variety of critical approaches to international law without letting one particular view dominate, though taken together the materials highlight the evolving nature of international legal doctrine and those areas where its legal norms remain contested or controversial. Sprinkled through each chapter are short Problem Cases--less than a page in length--that give students the opportunity to apply the doctrine to a unique fact pattern. The Problem Cases are presented in modular text boxes that can form the basis for rich classroom discussions or simply reserved for background reading at home, whichever the professor wishes. In addition to the typical array of chapters on sources and subjects of international law, human rights, International Humanitarian Law, International Criminal Law, the use of force, and humanitarian intervention, the book also includes chapters on international economic law and environmental law, including a consideration of the challenge posed by climate change.
Book Synopsis International Law of Taxation by : Peter Hongler
Download or read book International Law of Taxation written by Peter Hongler and published by . This book was released on with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Book Synopsis International Commercial Litigation by : Trevor C. Hartley
Download or read book International Commercial Litigation written by Trevor C. Hartley and published by Cambridge University Press. This book was released on 2009-07-09 with total page 963 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a carefully structured, practice-orientated textbook. The strong comparative component provides a thought-provoking international perspective, while at the same time allowing readers to gain unique insights into international commercial litigation in English courts.
Download or read book Conflict of Laws written by Peter Hay and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: •Chapter 6, concerning the impact of the Constitution, has been streamlined to enhance “teachability.” The 2016 opinion in franchise tax Board versus Hyatt is now included as a principal case. •Chapters 7 and 8 present the central themes of choice of law. Both have been updated substantially. Chapter 8 has been considerably revised to show the progression from the traditional system, to the height of the conflicts revolution, to a developing consensus to consolidate modern analysis in a manner that provides more predictability and certainty. This revision is designed to give students -- most of whom have little or no familiarity with choice of law doctrine -- a b.
Book Synopsis Taxation and Public Finance Respecting International Trade by : Stanley S. Surrey
Download or read book Taxation and Public Finance Respecting International Trade written by Stanley S. Surrey and published by . This book was released on 1961 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms by : Stephanie Zolles
Download or read book CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms written by Stephanie Zolles and published by Linde Verlag GmbH. This book was released on 2023-07-13 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principle of territoriality and the fundamental freedoms The tension between the fundamental freedoms and the sovereignty of the Member States is omnipresent in the CJEU ́s case law on direct taxation. A significant number of cases concerned one of the core principles in national tax laws: the principle of territoriality. Although this principle is continuously mentioned in cases concerning the compatibility of direct tax measures with the fundamental freedoms, the case law seems to provoke more questions than answers. This book provides guidance on the meaning of territoriality in the CJEU ́s case law on direct taxation as well as on the role which this principle plays in the compatibility of domestic direct tax measures with the fundamental freedoms. During a critical and dogmatically oriented journey through the CJEU ́s case law, the reader can enjoy a comprehensive analysis, containing references to more than 300 cases. Without a doubt, this timeless reflection of the tension between the principle of territoriality and the fundamental freedoms is not only interesting from a dogmatic perspective, but also from a tax policy one.
Book Synopsis International Law by : Lori Fisler Damrosch
Download or read book International Law written by Lori Fisler Damrosch and published by West Academic Publishing. This book was released on 2001 with total page 1788 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated with an emphasis on current issues, this classic casebook emphasizes developments in international law, with expertly edited cases and problems for class discussion. Cases and Materials on International Law offers a treatment of the subject for introductory and advanced classes and detailed readings and reference materials for those who wish to pursue topics in depth. The fourth edition enriches every chapter with new information on institutions contributing to the sources and enforcement of international law, including the World Trade Organization, the International Criminal Tribunals for Yugoslavia and Rwanda, the prospective International Criminal Court, and organizations in the fields of law of the sea and arms control. International criminal law now has a chapter of its own, and the casebook gives expanded treatment to human rights, environmental law, and economic law.
Book Synopsis The State's Power to Tax in the Investment Arbitration of Energy Disputes by : Cornel Marian
Download or read book The State's Power to Tax in the Investment Arbitration of Energy Disputes written by Cornel Marian and published by Kluwer Law International B.V.. This book was released on 2020-09-28 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The State’s Power to Tax in the Investment Arbitration of Energy Disputes Outer Limits and the Energy Charter Treaty Cornel Marian States today are expected not only to regulate the efficient and safe production and distribution of energy to end-users but also to incentivize increased production of energy and the transition to clean energy. In recent years, states are increasingly relying on taxation measures to address the economic challenges affecting the energy sector. This book provides the first in-depth exploration of the intersection between the treaty investment protection regime and taxation measures, as these materialize in investor-state energy disputes. With the analysis of all known and pending cases under the Energy Charter Treaty (ECT), as well as non-ECT cases and bilateral investment treaties which have heavily influenced ECT jurisprudence, the author develops a deeply informed energy tax policy that greatly mitigates the points of tension in the current regime. He closely investigates the following elements of the subject: aligning the ECT Taxation Article with the taxation articles of other investment treaties; tracing current case law to the original arbitration decisions involving tax measures; extrapolating the interplay of taxation provisions with substantive standards of investment protection as reviewed by international arbitral tribunals; evaluating the outer limits of the state’s power to tax under investment treaties and public international law; and addressing how the Yukos arbitration case has changed the framework of taxation issues in investment arbitration. In a clear and concise manner, the author provides the necessary framework to dissect any taxation chapter of an investment treaty and presents tools for the development of long-term tax policy and the adoption of model taxation clauses for sustainable investment protection mechanisms. The book takes a giant step toward meeting the ECT’s mandate to promote long-term cooperation in the energy field with a set of defined objectives focusing on trade, cooperation, energy efficiency, and environmental protection. It will be of immeasurable value to states in developing tax-specific investment incentive schemes as well as to investors in completing a necessary level of due diligence against possible adverse tax measures. Practitioners and academics with a focus on international arbitration will benefit from the book’s systematic approach to the complex taxation provisions of investment protection treaties and more readily recognize the “red flags” attached to national taxation provisions and their impact on investments in the energy sector.
Book Synopsis The Oxford Handbook of International Tax Law by : Florian Haase
Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Book Synopsis The Interface of International Trade Law and Taxation by : Jennifer E. Farrell
Download or read book The Interface of International Trade Law and Taxation written by Jennifer E. Farrell and published by IBFD. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the ill-defined and oft-underestimated relationship between the World Trade Organization (WTO) and taxation. By adopting a two-pronged approach, the relationship is examined in terms of the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and whether it is appropriate for the WTO to play a regulatory role in the field of taxation. The book begins with an examination of the historical development of international trade law and international tax law, and demonstrates that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein.
