Skip to main content

International Tax Law, 2nd ed.

Wolters Kluwer Law & Business has recently published the second edition of International Tax Law, edited by Andrea Amatucci, which discusses international tax law from the global perspective. This book, which consists of chapters authored by different legal scholars, begins with a discussion of the application of economic analysis to tax law, then provides an overview of tax law in general and covers administrative provisions and procedures related to tax law. International taxation is mostly based upon bilateral tax treaties that are designed to avoid the threat of double taxation (where a citizen residing in a foreign country is taxed by both that country and the home nation) along with issues related to tax collection procedures and the avoidance of the tax evasion. The chapter on double taxation conventions focuses on these treaties as well as the Vienna Convention on the Law of Treaties and the OECD (Organisation for Economic Cooperation and Development) model tax convention, which is the basis for tax treaty negotiations for most nations today. A separate chapter explores the commentaries to the OECD model tax convention. Other chapters discuss U.S. tax treaties, the need for a tax order in Europe based on the ability to pay, European Union tax law, among other topics. You can find International Tax Law in the law library.

Comments

Popular posts from this blog

Legal Research AI Gains Venture Capital

The legal research company Casetext has announced that it has acquired $12 million in venture capital to expand on its CARA ("Case Analysis Research Assistant") AI software, a virtual research assistant currently capable of scanning a legal brief and retrieving cases relevant to but not cited in the brief.

CARA is not alone in the world of legal AIs.  When it was created last year, it joined the ranks of AIs including ROSS, an IBM Watson-based legal research AI, DoNotPay, a website founded in 2015 to automate the preparation of parking ticket appeals, and an amateur AI judge capable of predicting European Court of Human Rights decisions with 79% accuracy.

The Congressional Report on the Executive Authority to Exclude Aliens Released Days Before Immigration Ban

On January 27 President Donald Trump signed an Executive Order, Protecting the Nation from Foreign Terrorist Entry Into the United States. Four days earlier, on January 24, the Congressional Research Service released its own report:  Executive Authority to Exclude Aliens: In Brief.
To those unfamiliar, the Congressional Research Service (CRS) is a federal legislative branch agency, housed inside the Library of Congress, charged with providing the United States Congress non-partisan advice on issues that may come before Congress, including immigration.
Included in the report are in-depth discussions on the operation of sections of the Immigration and Nationality Act (INA) in the context of the executive power . Discussions of sections 212(f),  214(a)(1) and 215(a)(1) report on how the sections have been used by Presidents, along with relevant case law and precedents. Most interesting is the list of executive orders excluding some groups of aliens during past presidencies; the table all…