International Tax Law

This two-volume set collects 27 articles previously published between 1996 and 2013 on international tax law, focusing on the debate about whether there is a supranational “international tax regime” that impacts the domestic tax laws of countries as applied to cross-border transactions. Topics include the structure of international taxation; original intent in US international taxation; international taxation of electronic commerce; fairness; international tax arbitrage; globalization, tax competition, and the welfare state; international tax cooperation and multilateral tax treaties; tax reform in developing and transition countries; the impact of e-commerce on the allocation of tax revenue between developed and developing countries; sovereignty, taxation, and the social contract; tax deharmonization; tax expenditures and global labor mobility; international tax coordination; foreign tax credits; tax neutrality and tax amenities; the economic crisis of 2008-2009; stateless income; corporate residence-based taxation; and the role of the Organisation for Economic Co-operation and Development. Annotation ©2016 Ringgold, Inc., Portland, OR (protoview.com)