This book orientates tax practitioners to the public international law aspects of taxation. Equally it provides a framework from which public international lawyers may probe more deeply into the legal challenges posed by the interaction of national taxation with international law. As such, the characterization of the subject as the public international law of taxation is not only foremost in the field, but also a statement of the need for an international consciousness in relation to issues of taxation. Thus far, the analysis from an international law standpoint has been specific; for...

Economic activity, Professor Qureshi insists, is a visible manifestation of the human condition. The laws that regulate it and develop its norms must be deeply human. International economic law must be ever-vigilant in its efforts to represent the economic needs of all strata of humanity. It must not allow the cultural imperatives of any one group to predominate. To investigate the validity of this deeply-held conviction, in May 2001 Professor Qureshi and the University of Manchester School of Law brought together a conference of major IEL scholars to elicit as broad a diversity of...

Qureshi identifies the underlying problems of interpreting WTO agreements, and examines the conditions for the interpretation of these agreements. This second edition addresses the legislative developments and updates the case law. Also included is a new section on issues of interpretation relating to preferential trade agreements and the WTO.