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Wednesday, September 26, 2012

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.

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