{"title":"Reuven S Avi-Yonah","description":null,"products":[{"product_id":"international-tax-as-international-law-book-reuven-s-avi-yonah-9780521618014","title":"International Tax as International Law","description":"This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. 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Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.  This second edition of the Advanced Introduction to International Tax Law 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.    New to this edition:      New material on the OECD Base Erosion and Profit Shifting (BEPS) project Coverage of the EU's Anti Tax Avoidance Package Analysis of the US Tax Cuts and Jobs Act   Key features include:       defines and discusses the main types of jurisdiction to tax explains in depth both inbound and outbound taxation on both passive and active income delineates the source of income that is crucial for taxing non-residents and foreign tax credit discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.  Composed of concise but insightful chapters, this revised second edition will prove to be a key resource for students of international tax law, as well as for scholars within the fields of tax law, international business law and international commercial law.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":50279909622033,"sku":"GOR011625206","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":52726692446481,"sku":"CIN1788978501G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1788978501.jpg?v=1751026462"},{"product_id":"advanced-introduction-to-international-tax-law-book-reuven-s-avi-yonah-9781781952375","title":"Advanced Introduction to International Tax Law","description":"Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax.Systems of taxation deviate between jurisdictions, and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as 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.  Key features include:    defines and discusses the main types of jurisdiction to tax delineates the source of income that is crucial for taxing non-residents and foreign tax credit explains in depth both inbound and outbound taxation on both passive and active income discussion of transfer pricing, a variant of source-based taxation that lies at the heart of modern efforts to tax corporations at source explains how the above elements are influenced by tax treaties and looks at the future of the international tax regime.     Composed of succinct but highly informative chapters, this engaging introduction will prove to be an essential platform for students of international tax law, as well as for scholars with a particular interest in tax law, international business law and international commercial law.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50717691871505,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":50717692166417,"sku":"GOR014047395","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":51715518136593,"sku":"GOR014374911","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/178195237X.jpg?v=1751247974"},{"product_id":"u-s-international-taxation-book-reuven-s-avi-yonah-9781647082291","title":"U.S. International Taxation","description":"In 2017, the U.S. adopted the most far reaching changes to its international tax laws since 1962. In the intervening years, the Treasury Department issued significant regulatory guidance. This updated edition reflects these changes. This edition also includes important recent cases. This edition starts with coverage of topics that impact both inbound and outbound taxation. Then, the topic of inbound taxation is addressed. Finally, this edition addresses outbound taxation. This field of study is notoriously complex, more so, perhaps, than any other area of Federal tax law. This edition provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. Consistent with prior editions, this edition focuses on how the details of the tax law fit into a broader structure of both inbound and outbound taxation. The book enables students to fit the particular issues they are working on into a larger policy issues that impact the design of the U.S. international tax laws both in the inbound and outbound context.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51322194395409,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ GOOD \/ SBYB","offer_id":51322197770513,"sku":"CIN1647082293G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1647082293.jpg?v=1751089146"},{"product_id":"international-tax-revolution-book-reuven-s-avi-yonah-9781009331845","title":"The International Tax Revolution","description":"The International Tax Revolution offers the first comprehensive analysis of the profound changes in international taxation over the past decade, culminating in the landmark October 2021 agreement by over 140 countries to implement a global corporate minimum tax and modify profit allocation and nexus rules for the digital economy. The book provides a historical narrative of how the original International Tax Regime (ITR) crumbled under the pressures of globalization and tax competition between 1980 and 2008, and how the financial crisis of 2008-2010 and subsequent cuts to social welfare programs spurred governments to adopt new approaches to taxing multinational corporations. Chapters explore the impact of globalization and tax competition on countries' ability to provide a social safety net for their citizens, and outline how the world has come together to limit such competition, modify the outdated rules, and promote greater equity in the global tax system.","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":51598338523409,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ GARDNERS","offer_id":51598339244305,"sku":"NGR9781009331845","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ NEW \/ INGRAM","offer_id":52682741547281,"sku":"NLS9781009331845","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ NEW \/ INGRAM","offer_id":52741709005073,"sku":"NIN9781009331845","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1009331841.jpg?v=1751418359"},{"product_id":"international-tax-as-international-law-book-reuven-s-avi-yonah-9780521852838","title":"International Tax as International Law","description":"This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. 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