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Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah, the Irwin I. Cohn Professor of Law at the University of Michigan Law School has authored, Advanced Introduction to International Tax Law, which provides a summary of international tax law from a global perspective. The book is essentially divided into two parts: an overview of the international tax regime; selected contemporary issues. The first part, begins with a brief introduction and then discusses both territorial and source jurisdiction. Territorial jurisdiction allows a nation to tax an individual or company within its borders and source jurisdiction allows a nation to tax citizens regardless of residence. Inbound taxation (taxation of non-residents on income taxable from sources within that country) and Outbound (taxation of a countries citizens' income from sources outside that country's jurisdiction) is explored in detail for both passive and active income. Tax treaties, source rules, and transfer pricing are also explained. The second part, covers emerging issues in international tax sand includes a discussion of the single tax principle, the challenges related to nondiscrimination (the principle that foreign taxpayers should not be treated differently domestic taxpayers) as well as the future of the international tax regime, among other issues. This book is now available on the law library's new titles shelf (K4460.A935).

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