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).
Earlier this week, the University of Houston Law Center was fortunate to have as its guest Professor Daniel Kanstroom of Boston College of Law. An expert in immigration law, he is the Director of the International Human Rights Program, and he both founded and directs the Boston College Immigration and Asylum Clinic. Speaking as the guest of the Houston Journal of International Law’s annual Fall Lecture Series, Professor Kanstroom discussed issues raised in his new book, Aftermath: Deportation Law and the New American Diaspora . Professor Michael Olivas introduced Professor Kanstroom to the audience, and mentioned the fascinating tale of Carlos Marcello, which Professor Kanstroom wrote about in his chapter “The Long, Complex, and Futile Deportation Saga of Carlos Marcello,” in Immigration Stories , a collection of narratives about leading immigration law cases. My interest piqued, I read and was amazed by Kanstroom’s description of one of the most interesting figures in American le...
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