Author: Asif Qureshi Publisher: Springer ISBN: 9781853339509 Category : Law Languages : en Pages : 0
Book Description
Examination of the issues of international taxation from the perspective of public international law. After a basic introduction to public international law follows an overview of the public international law aspects of taxation. Fiscal jurisdiction, tax treaty law, general international constraints in fiscal matters, enformcements of international tax claims and double taxation relief are dealt with.
Author: Asif H. Qureshi Publisher: Kluwer Law International B.V. ISBN: 9041184775 Category : Law Languages : en Pages : 963
Book Description
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Author: David John Harris Publisher: ISBN: 9780421781504 Category : Droit international - Jurisprudence Languages : en Pages : 1152
Book Description
This text draws together in one volume an exhaustive selection of cases, materials and background information on public international law, supplemented by expert commentary and analysis. This sixth edition has been completely revised to incorporate major developments in the subject, including the expansion of human rights issues.
Author: MARK WESTON. JANIS Publisher: West Academic Publishing ISBN: 9781642425864 Category : Languages : en Pages : 1311
Book Description
Janis, Noyes, and Sadat on International Law presents this complex subject in an authoritative and well-written casebook. The book introduces the history and nature of international law and its sources--treaties, custom, general principles, jus cogens, and equity. It explains how international law is applied in U.S. courts and in international arbitration and adjudication. The book addresses many of the key settings in which international law plays a critical role: international human rights, the recognition and succession of states and governments, international and non-governmental organizations, war and peace, the law of the sea, and inter-state judicial relations. The book's materials, largely domestic and international judicial decisions, are both sophisticated and teachable, the perfect introductory casebook for any U.S. law school.
Author: Jens Ohlin Publisher: Foundation Press ISBN: 9781634605953 Category : Languages : en Pages : 891
Book Description
International Law: Evolving Doctrine and Practice offers a flexible arrangement of materials for the teaching of an introductory course in international law. The inspiration for the book's editorial approach is the recognition that each professor comes to the study of international law from a variety of normative, critical, or interdisciplinary perspectives, and that the materials should be flexible enough to accommodate all comers. With this goal of pedagogical ecumenism in mind, the chapters present a variety of critical approaches to international law without letting one particular view dominate, though taken together the materials highlight the evolving nature of international legal doctrine and those areas where its legal norms remain contested or controversial. Sprinkled through each chapter are short Problem Cases--less than a page in length--that give students the opportunity to apply the doctrine to a unique fact pattern. The Problem Cases are presented in modular text boxes that can form the basis for rich classroom discussions or simply reserved for background reading at home, whichever the professor wishes. In addition to the typical array of chapters on sources and subjects of international law, human rights, International Humanitarian Law, International Criminal Law, the use of force, and humanitarian intervention, the book also includes chapters on international economic law and environmental law, including a consideration of the challenge posed by climate change.
Author: Trevor C. Hartley Publisher: Cambridge University Press ISBN: 0521868076 Category : Business & Economics Languages : en Pages : 963
Book Description
This is a carefully structured, practice-orientated textbook. The strong comparative component provides a thought-provoking international perspective, while at the same time allowing readers to gain unique insights into international commercial litigation in English courts.
Author: Asif Qureshi
Author: Asif H. Qureshi
Author: David John Harris
Author: Reuven Shlomo Avi-Yonah
Author: Reuven Avi-Yonah
Author: MARK WESTON. JANIS
Author: Leïla Choukroune
Author: Charles H. Gustafson
Author: Jens Ohlin
Author: Trevor C. Hartley