The Oxford handbook of international tax law / edited by Florian Haase and Georg Kofler.

Format:

Book

Contributor:

Haase, Florian, 1974- editor.

Kofler, Georg, 1977- editor.

Series:

Oxford handbooks online.

Oxford handbooks online

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (1185 pages)

Edition:

First edition.

Other Title:

Handbook of international tax law

International tax law

Place of Publication:

Oxford : Oxford University Press, 2023.

Summary:

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalised economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. This handbook provides a comprehensive exploration of these key issues which will shape the future of tax law.

Contents:

Cover

The Oxford Handbook of International Tax Law

Copyright

Contents

Table of Cases

Table of Legislation

List of Abbreviations

List of Contributors

Part I History and Scope of International Tax Law

1. The History of International Tax Law

2. From the '1920s Compromise' to the '2020s Compromise'

3. Sources of Law and Legal Methods in International Tax Law

4. Jurisdictional Underpinnings of International Taxation

5. International Tax Law and Customary International Law

6. International Tax Law and its Influence on National Tax Systems

7. International Tax Law and Personal Nexus

8. International Tax Law and Low-​ and Middle-​Income Countries

9. International Tax Law: Status Quo, Trends, and Perspectives

Part II Relationship Between International Tax Law and Other Legal and Social Spheres

10. International Tax Law and Private International Law

11. International Tax Law and Public International Law

12. International Tax Law and Corporate Law

13. International Tax Law and International Trade Law

14. International Tax Law and Economic Analysis of Law

15. International Tax Law and Language

16. Comparative Tax Law

Part III Selected Issues on Tax Treaties and International Tax Law

17. Qualification Conflicts and Tax Treaties

18. Triangular Cases and Tax Treaties

19. The Future of Avoiding Double Taxation

20. Charities in Tax Conventions

21. Exchange of Information and Tax Treaties

22. Beneficial Ownership and Tax Treaties

23. The Principal Purpose Test under Tax Treaty Law

24. Tax Treaties and Human Rights Law

25. Taxation of International Partnerships

26. Regional Double Tax Treaty Models

27. Unilateralism, Bilateralism, and Multilateralism in International Tax Law

28. Agents in International Tax Treaties.

Part IV Legal Aspects of International Transfer Pricing

29. The Role of Article 9 OECD MC

30. OECD Transfer Pricing Guidelines and International Tax Law

31. Corresponding Adjustments

32. Transfer Pricing versus Formulary Apportionment

Part V The Europeanization of International Tax Law

33. The Role of the ECJ in the Development of International Tax Law

34. Tax Treaties and EU Fundamental Freedoms

35. State Aid and International Taxation

36. International Tax Law and the EEA/​EFTA

37. Twenty-​First Century Tax Challenges of the EU Candidate Countries

38. European Anti-​Tax-​Avoidance Regimes

39. Alternative Dispute Resolution in the European Union

Part VI Selected Issues of Cross-​Border Indirect Taxation

40. Aspects of Cross-​Border VAT: The EU Approach and Evolving Trends

41. Taxation of Imports

42. 'White Supplies' and Double Taxation in Cross-​Border VAT Law

43. A Comparison Between EU VAT Law and the OECD International VAT/​GST Guidelines

Part VII Recent International Tax Trends in Major Economies and Regions

44. The US Perspective on International Tax Law

45. The Chinese Perspective on International Tax Law

46. The Indian Perspective on International Tax Law

47. The Brazilian Perspective on International Tax Law

48. The German Perspective on International Tax Law

49. The Perspective of the EAC on International Tax Law

50. The Japanese Perspective on International Tax Law

Part VIII Emerging Issues and the Future of International Tax Law

51. The Emerging Consensus on Value Creation: Theory and Practice

52. The Allocation of Taxing Rights under Pillar One of the OECD Proposal

53. Effective Minimum Taxation under Pillar Two of the OECD Proposal ('GloBE')

54. Challenges of the Emerging International Tax Consensus for Low-​ and Middle-​Income Countries.

55. Global Tax Governance

56. The Future of Labour Taxation and the 'Rise of the Robots'

57. Digitalization and the Future of VAT in the European Union

Index.

Notes:

Also issued in print: 2023.

Includes bibliographical references and index.

Description based on online resource and publisher information; title from PDF title page (viewed on September 1, 2023).

ISBN:

9780192652348

0192652346

9780191924132

019192413X

9780192652331

0192652338

OCLC:

1395967764