Cover of International Tax as International Law

International Tax as International Law

by Reuven S. Avi-Yonah

2007 224 pages eng

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 internat…

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