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Research Handbook on International Taxation
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
More Information
Critical Acclaim
Contributors
Contents
More Information
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map.
With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.
Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map.
With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.
Critical Acclaim
‘This is an excellent book which includes several thought-provoking analyses. Although the chapters are intended to provide the reader with an “initial reading” necessary for research on the topics, most of these chapters go much further than that. The book explores a wide variety of themes and is not restricted to corporate or tax treaty related ones as are many textbooks on international taxation. This is seen by the reviewer as a strength rather than a weakness—the Research Handbook on International Taxation helps to fill in a gap in the existing literature. Furthermore, the agenda for further research set out in many contributions is likely to prove very useful to those
exploring and challenging the current state of affairs.’
– Christiana HJI Panayi, British Tax Review
‘On showcasing thoughtful researchers, the collection is a tour de force. Brauner is a brilliant curator. Chapters were contributed by scholars in the US, Spain, Canada, Israel, Germany, Brazil, Italy, the UK, Australia, Serbia, Austria, and Poland. The list is not quite half women, but it’s not far from it. And although most of the contributors are distinguished senior scholars – leaders in their fields – there are a few emerging voices that showcase the promise of the field. The world of international tax is exploding with new players and new ideas. The stakes are higher than ever. And so is the need for a Handbook. Especially one this good.’
– Kim Brooks, JOTWELL
‘This book constitutes an essential guide for everybody interested in understanding the current challenges the international tax system is facing. Written by leading scholars in the field, it concentrates on key issues in the international tax debate and provides for innovative and well-argued solutions to make the international tax system viable for the 21st century.’
– Alexander Rust, Vienna University of Economics and Business, Austria
‘The book addresses a wide range of important topics that are treated by knowledgeable authors. Anyone who does serious work in the field of international taxation will want to consult this volume.’
– Cliff Fleming, Brigham Young University, US
exploring and challenging the current state of affairs.’
– Christiana HJI Panayi, British Tax Review
‘On showcasing thoughtful researchers, the collection is a tour de force. Brauner is a brilliant curator. Chapters were contributed by scholars in the US, Spain, Canada, Israel, Germany, Brazil, Italy, the UK, Australia, Serbia, Austria, and Poland. The list is not quite half women, but it’s not far from it. And although most of the contributors are distinguished senior scholars – leaders in their fields – there are a few emerging voices that showcase the promise of the field. The world of international tax is exploding with new players and new ideas. The stakes are higher than ever. And so is the need for a Handbook. Especially one this good.’
– Kim Brooks, JOTWELL
‘This book constitutes an essential guide for everybody interested in understanding the current challenges the international tax system is facing. Written by leading scholars in the field, it concentrates on key issues in the international tax debate and provides for innovative and well-argued solutions to make the international tax system viable for the 21st century.’
– Alexander Rust, Vienna University of Economics and Business, Austria
‘The book addresses a wide range of important topics that are treated by knowledgeable authors. Anyone who does serious work in the field of international taxation will want to consult this volume.’
– Cliff Fleming, Brigham Young University, US
Contributors
Contributors: E. Adams, R.S. Avi-Yonah, A. Báez Moreno, Y. Brauner, A. Christians, T. Dagan, J. Englisch, R.A. Galendi Júnior, C. Garbarino, M. Hearson, S. Jogarajan, M. Knoll, S.V. Kostić, M. Lang, H. López López, R. Mason, A. Navarro, A. Pirlot, P. Pistone, T. Rixen, L.E. Schoueri, K. Tetłak, M. Victor, J. Zornoza Pérez
Contents
Contents:
Introduction to Research Handbook on International Taxation Yariv Brauner xv
PART I FUNDAMENTALS
1 Does customary international tax law exist? 002
Reuven S. Avi-Yonah
2 The origins of the international tax regime 013
Sunita Jogarajan
3 International tax organizations 029
Allison Christians
4 Tax discrimination 044
Elizabeth Adams, Michael Knoll, and Ruth Mason
PART II DOCTRINAL BUILDING BLOCKS
5 Taxation of employment 065
Pasquale Pistone
6 Taxation of cross-border services 078
Andr.s B.ez Moreno
7 Transfer pricing 097
Aitor Navarro
8 Article 17 force of attraction 120
Karolina Tetłak
PART III KEY DEBATES
9 Competition v. cooperation in international taxation 141
Tsilly Dagan
10 The arm’s length standard: justification, content, and
alternative proposals 153
Luis Eduardo Schoueri and Ricardo Andr. Galendi J.nior
11 Can law regulate its own interpretation? Relevance and meaning of
articles 31–33 of the vienna convention on the law of treaties (VCLT) and article
3 para. 2 of the model convention of the organisation for economic co-operation
and development (OECD MC) for the interpretation of double taxation
conventions 174
Michael Lang
12 International tax treaty dispute resolution, the mutual agreement procedure,
and the promise of mandatory arbitration for developing countries 191
Yariv Brauner
PART IV FEEDBACK SYSTEMS
13 The political science of global tax governance 218
Martin Hearson and Thomas Rixen
14 International taxation and international trade: common objectives,
different paths, and inevitable clash 239
Monica Victor and Yariv Brauner
15 International taxation and environmental protection 258
Alice Pirlot
16 Research strategies in comparative taxation 278
Carlo Garbarino
PART V THE FUTURE OF INTERNATIONAL TAXATION
17 Multilaterallism in international taxation: it is really the future? 317
Juan Zornoza P.rez
18 General thoughts on illicitly obtained information in tax matters 341
Hugo L.pez L.pez
19 International taxation and migrations 353
Svetislav V. Kostić
20 Taxation of robots 369
Joachim Englisch
Index 385
Introduction to Research Handbook on International Taxation Yariv Brauner xv
PART I FUNDAMENTALS
1 Does customary international tax law exist? 002
Reuven S. Avi-Yonah
2 The origins of the international tax regime 013
Sunita Jogarajan
3 International tax organizations 029
Allison Christians
4 Tax discrimination 044
Elizabeth Adams, Michael Knoll, and Ruth Mason
PART II DOCTRINAL BUILDING BLOCKS
5 Taxation of employment 065
Pasquale Pistone
6 Taxation of cross-border services 078
Andr.s B.ez Moreno
7 Transfer pricing 097
Aitor Navarro
8 Article 17 force of attraction 120
Karolina Tetłak
PART III KEY DEBATES
9 Competition v. cooperation in international taxation 141
Tsilly Dagan
10 The arm’s length standard: justification, content, and
alternative proposals 153
Luis Eduardo Schoueri and Ricardo Andr. Galendi J.nior
11 Can law regulate its own interpretation? Relevance and meaning of
articles 31–33 of the vienna convention on the law of treaties (VCLT) and article
3 para. 2 of the model convention of the organisation for economic co-operation
and development (OECD MC) for the interpretation of double taxation
conventions 174
Michael Lang
12 International tax treaty dispute resolution, the mutual agreement procedure,
and the promise of mandatory arbitration for developing countries 191
Yariv Brauner
PART IV FEEDBACK SYSTEMS
13 The political science of global tax governance 218
Martin Hearson and Thomas Rixen
14 International taxation and international trade: common objectives,
different paths, and inevitable clash 239
Monica Victor and Yariv Brauner
15 International taxation and environmental protection 258
Alice Pirlot
16 Research strategies in comparative taxation 278
Carlo Garbarino
PART V THE FUTURE OF INTERNATIONAL TAXATION
17 Multilaterallism in international taxation: it is really the future? 317
Juan Zornoza P.rez
18 General thoughts on illicitly obtained information in tax matters 341
Hugo L.pez L.pez
19 International taxation and migrations 353
Svetislav V. Kostić
20 Taxation of robots 369
Joachim Englisch
Index 385
