书目详细信息
： Research handbook on international taxation /
书目信息 机读格式(MARC)
| ISBN： | 1788975367 |
|---|---|
| ISBN： | 9781788975360 |
| 编目源： | YDX YDX BDX UKMGB OCLCO OCLCF TSU OCLCO DLC |
| 题名： | Research handbook on international taxation / edited by Yariv Brauner. |
| 索书号： | F811.4-62/B825E |
| 载体形态： | xxii, 416 pages ; 25 cm. |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | Front Matter -- Copyright -- Contents -- Figures -- Tables -- Contributors -- Abbreviations -- Acknowledgments -- Introduction to Research Handbook on International Taxation -- PART I FUNDAMENTALS -- 1. Does customary international tax law exist? -- 2. The origins of the international tax regime -- 3. International tax organizations -- 4. Tax discrimination -- PART II DOCTRINAL BUILDING BLOCKS -- 5. Taxation of employment -- 6. Taxation of cross-border services -- 7. Transfer pricing -- 8. Taxation of entertainers and sportspersons and the force of attraction -- PART III KEY DEBATES |
| 格式化内容附注： | 9. Competition vs. cooperation in international taxation -- 10. The arm's length standard: justification, content, and alternative proposals -- 11. Can law regulate its own interpretation? Relevance and meaning of Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) and Article 3 para. 2 of the Model Convention of the Organisation for Economic Co-Operation and Development (OECD MC) for the interpretation of double-taxation conventions |
| 格式化内容附注： | 12. International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries -- PART IV FEEDBACK SYSTEMS -- 13. The political science of global tax governance -- 14. International taxation and international trade: common objectives, different paths, and inevitable clash -- 15. International taxation and environmental protection -- 16. Research strategies in comparative taxation -- PART V THE FUTURE OF INTERNATIONAL TAXATION -- 17. Multilateralism in international taxation: is it really the future? |
| 格式化内容附注： | 18. General thoughts on illicitly obtained information in tax matters -- 19. International taxation and migrations -- 20. Taxation of robots -- Index |