Advanced Introduction to International Tax Law

Paperback

Advanced Introduction to International Tax Law

Third Edition

3rd edition

9781035339563 Edward Elgar Publishing
Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, Michigan Law School, University of Michigan, US
Publication Date: November 2024 ISBN: 978 1 03533 956 3 Extent: c 176 pp
This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.

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Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.

This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.

Highlighting forward-thinking insights and research, this book explains tax treaties, how taxation is applied to income flowing across national borders, and how the limits imposed on such taxes have evolved over time. Avi-Yonah outlines the international tax regime regarding the foreign income of residents as well as the domestic income of non-residents, and how it has been dramatically modified in the last decade to address base erosion and profit shifting. Newly added chapters investigate contemporary issues such as BEPS 2.0 and the recent adoption of the OECD Two-Pillar solution by over 140 countries.

Key Features:
● Defines the main principles of jurisdiction and how they apply to tax
● Critically analyses both inbound and outbound taxation, on both passive and active income
● Discusses transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source

Concise and insightful, this third edition continues to be a crucial resource for students and scholars of international tax law, international business law and international commercial law, as well as fiscal policy and finance. It is also of great benefit to practitioners and policy-makers.
Critical Acclaim
‘Reuven Avi-Yonah takes us on a fascinating journey: He describes the International Tax Regime as it emerged 100 years ago and which developments were decisive for the creation of a completely new International Tax Regime in the last 15 years. He pays particular attention to the most recent developments in international tax law. The book benefits from the extensive experience of one of the world''s leading tax academics.’
– Michael Lang, WU Vienna University of Economics and Business, Austria

‘Reuven Avi-Yonah, a leading voice on international tax, offers concise and up to date guidance into the building blocks of the international tax system. The updated third edition of Advanced Introduction to International Tax Law expertly introduces the recent developments in international tax including the two pillars, the US international tax rules and the interaction between them. The book is an excellent, lucid and succinct introduction into the intricacies of the evolving international tax regime.’
– Tsilly Dagan, University of Oxford, UK

‘The new edition of Avi-Yonah’s Advanced Introduction to International Tax Law is a compact and accessible guide to the field. In effect, he has given us two books in one. The first is a very useful general guide to the basics of the rules and how they work in practice, with illuminating international comparisons to the often distinctive US rules. The second is a clear and spirited defense of Avi-Yonah’s particular views about international tax policy. These do not attract consensus in the field – nor do anyone else’s views – but they can help stimulate further thinking about these complicated and important issues.’
– Daniel Shaviro, New York University, US
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