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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, digitalized 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. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law.
Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law.
With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
* Provides a cutting-edge analysis of the core issues facing contemporary international taxation.
* Combines international taxation with other legal and non-legal fields of research.
* Analyses the country- and region-specific challenges of international taxation.
Preface / Florian Haase and Georg Kofler
Section I: History and Scope of International Tax Law
The History of International Tax Law / Marilyne Sadowsky
From the "1920s Compromise" to the "2020s Compromise"? / Roberto Bernales Soriano
Sources of Law and Legal Methods in International Tax Law / Rainer Prokisch
Jurisdictional Underpinnings of International Taxation / Fadi Shaheen and David Rosenbloom
International Tax Law and Customary International Law / Elizabeth Gil García
International Tax Law and its Influence on National Tax Systems / Craig Elliffe
International Tax Law and Personal Nexus / Michael Dirkis
International Tax Law and Low- and Middle-Income Countries / Akhilesh Ranjan
International Tax Law: Status quo, Trends and Perspectives / Reuven S. Avi-Yonah
Section II: Relationship between International Tax Law and other Legal and Social Spheres
International Taw Law and Private International Law / Polina Kouraleva-Cazals
International Taw Law and Public International Law / Christiana HJI Panayi and Katerina Perrou
International Tax Law and Corporate Law / M. André Vinhas Catão and V. Souza
International Tax Law and International Trade Law / Servatius Van Thiel
International Tax Law and Economic Analysis of Law / Werner Haslehner
International Tax Law and Language / Florian Haase
Comparative Tax Law / Marco Barassi
Section III: Selected Issues on Tax Treaties and International Tax Law
Qualification Conflicts and Tax Treaties / Gianluigi Bizioli
Triangular Cases and Tax Treaties / Paolo Arginelli
The Future of Avoiding Double Taxation / Martin Berglund
Charities in Tax Conventions / Sigrid Hemels
Exchange of Information in Tax Treaties / Xavier Oberson
Beneficial Ownership and Tax Treaties / Nadia Altenburg and Dietmar Gosch
The Principal Purposes Test under Tax Treaty Law / Robert J. Danon
Tax treaties and Human Rights Law / Philip Baker
Taxation of International Partnerships / Ton Stevens
Regional Double Tax Treaty Models / Craig West
Unilateralism, Bilateralism and Multilateralism in International Tax Law / Miranda Stewart
Agents in International Tax Treaties / Sunita Jogarajan
Section IV: Legal Aspects of International Transfer Pricing
The Role of Article 9 OECD MC / Miguel Teixeira de Abreu
OECD Transfer Pricing Guidelines and International Tax Law / Yuri Matsubara and Clemence Garcia
Corresponding Adjustments / Matthias Hofacker
Transfer Pricing versus Formulary Apportionment / Georgios Matsos
Section V: The Europeanization of International Taw Law
The Role of the ECJ in the Development of International Tax Law / Adrian Cloer
Tax Treaties and EU Fundamental Freedoms / Marjaana Helminen
State Aid and International Taxation / Patricia Lampreave Márquez
International Tax Law and the EEA/EFTA / Patrick Knörzer
21st Century Tax Challenges of EU Candidate Countries / Savina Mihaylova-Goleminova
European Anti-Tax-Avoidance Regimes / Paloma Schwarz
Alternative Dispute Resolution in the European Union / Isabelle Richelle
Section VI: Selected Issues of Cross-Border Indirect Taxation
Cross-Border VAT Aspects: The EU Approach and Evolving Trends / Roberto Scalia
Taxation of Imports / Thomas Bieber
"White supplies" and Double Taxation in Cross-border VAT Law / Heidi Friedrich-Vache
A Comparison between EU VAT Law and the OECD VAT/GST Guidelines / Eleonor Kristoffersson
Section VII: Recent International Tax Trends in Major Economies and Regions
The US Perspective on International Tax Law / Kimberly Clausing
The Chinese Perspective on International Tax Law / Bristar Mingxing Cao
The Indian Perspective on International Tax Law / Kuntal Dave
The Brazilian Perspective on International Tax Law / Fernando Souza de Man
The German Perspective on International Tax Law / Gerhard Kraft
The Perspective of the EAC on International Tax Law / Afton Titus
The Japanese Perspective on International Tax Law / Masao Yoshimura
Section VIII: Emerging Issues and the Future of International Tax Law
The Emerging Consensus on Value Creation: Theory and Practice / Allison Christians
The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal / Aitor Navarro Ibarrola
Minimum Taxation under Pillar 2 of the OECD Proposal ("GloBE) / Joachim Englisch
Challenges of the Emerging International Tax Consensus for Low and Middle Income Countries / Natalia Quiñones
Global Tax Governance / Irma Mosquera Valderrama
The Future of Labor Taxation / Georg Kofler
Digitalization and the Future of VAT in the European Union / Michael Tumpel