Please note: In order to keep Hive up to date and provide users with the best features, we are no longer able to fully support Internet Explorer. The site is still available to you, however some sections of the site may appear broken. We would encourage you to move to a more modern browser like Firefox, Edge or Chrome in order to experience the site fully.

Supporting your high street Find out how »
The Public International Law of Taxation : Text, Cases and Materials, EPUB eBook

The Public International Law of Taxation : Text, Cases and Materials EPUB

EPUB

Download - Immediately Available
Please note: eBooks can only be purchased with a UK issued credit card and all our eBooks (ePub and PDF) are DRM protected.

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.

Information

Other Formats

Save 18%

£171.00

£140.22

Download - Immediately Available
Add to Basket
Sign in to add to wishlist
 
Delivered to your inbox

to transfer to your device

eBook Help

Is this the right eBook for
my device? How do I download
this eBook? See help and FAQs pages

Information