International Tax Law

ISBN-13: 9781781003657 / Angielski / Twarda / 2016 / 1480 str.

Reuven S. Avi-Yonah

Opis

In the last 20 years, a critically important argument 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.