The Oxford Handbook of International Tax Law-Oxford University,右编辑的pdf电子文档

Textbook:The Oxford Handbook of International Tax Law
Author(s): Florian Haase

Description:
This Handbook aims to provide a truly international and thorough review of the current status of international tax law, which on the one hand addresses the central issues in this field and on the other hand evaluates the perspectives and directions international tax law might and should take in the light of current developments. Hence, it is time to take stock of the underlying ideas dominating the current system, revisit extrinsic influences, and identify the major issues and trends in tax treaty law, transfer pricing, indirect tax law, and EU tax law. However, it also needs to be recognized that an international tax system has domestic foundations, which requires a comprehensive view on international tax trends in major economies and regions. This provides a sound basis for identifying the emerging issues and the potential future of international tax law. The Handbook therefore reflects a unique perspective from the international compromise of the 1920s, when the contours of the current international tax regime emerged, to the rising foundations of a potential compromise of the 2020s.