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International Tax as International Law

by Reuven S. (University of Michigan, Ann Arbor) Avi-Yonah

Part of the Cambridge Tax Law Series Series

International Tax as International Law Synopsis

This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.

Book Information

ISBN: 9780521618014
Publication date: 10th September 2007
Author: Reuven S. (University of Michigan, Ann Arbor) Avi-Yonah
Publisher: Cambridge University Press
Format: Paperback / softback
Pagination: 224 pages
Categories: International economic & trade law, Taxation & duties law,

About Reuven S. (University of Michigan, Ann Arbor) Avi-Yonah

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program and the Michigan-Tsinghua Exchange Program at the University of Michigan Law School. Dr Avi-Yonah graduated from the Hebrew University in 1983, received his Ph.D. in history from Harvard University in 1986, and received a JD from Harvard Law School in 1989. He practiced tax law in Boston and New York until 1993. He became an Assistant Professor of Law at Harvard Law School in 1994 and moved to the University of Michigan in 2000. He has published numerous articles on domestic and international tax issues and ...

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