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| Full Title | Advanced Introduction to International Tax Law 2nd Edition |
|---|---|
| Author(s) | Reuven S. Avi-Yonah |
| Edition | 2nd Edition |
| ISBN | 9781788978491, 9781788978484 |
| Publisher | Edward Elgar Publishing |
| Format | PDF and EPUB |
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
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