|
|
|
|
| LEADER |
00000cam a2200000 i 4500 |
| 001 |
3121496 |
| 005 |
20220210113300.0 |
| 006 |
m o d |
| 007 |
cr ||||||||||| |
| 008 |
201212s2020 enk ob 001 0 eng d |
| 097 |
|
|
|3 Bib#:
|a 3121496
|
| 020 |
|
|
|a 9781788975377
|q (eBook)
|
| 020 |
|
|
|a 1788975375
|q (eBook)
|
| 035 |
|
|
|a on1226587646
|
| 035 |
|
|
|a (OCoLC)1226587646
|
| 037 |
|
|
|a 9781788975377
|b Edward Elgar Publishing
|
| 040 |
|
|
|a EBLCP
|b eng
|e rda
|e pn
|c EBLCP
|d YDXIT
|d OCLCO
|d ELGAR
|d N$T
|d EBLCP
|d OCLCF
|d NLW
|d UKMGB
|d YDX
|d CLU
|d OCLCO
|d OCL
|
| 050 |
|
4 |
|a K4460
|b .R47 2020
|
| 082 |
0 |
4 |
|a 343.04
|2 23
|
| 082 |
0 |
4 |
|a 336.2/07
|2 23
|
| 245 |
0 |
0 |
|a Research handbook on international taxation /
|c edited by Yariv Brauner.
|
| 264 |
|
1 |
|a Cheltenham, UK ;
|a Northampton, Massachusetts, USA :
|b Edward Elgar Publishing Limited,
|c 2020.
|
| 300 |
|
|
|a 1 online resource (426 pages)
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
|
|a computer
|b c
|2 rdamedia
|
| 338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
| 490 |
1 |
|
|a Research handbooks in private and commercial law series
|
| 504 |
|
|
|a Includes bibliographical references and index.
|
| 505 |
0 |
0 |
|t Introduction to Research Handbook on International Taxation /
|r Yariv Brauner -- Part I:
|t Fundamentals --
|t Does customary international tax law exist? /
|r Reuven S. Avi-Yonah --
|t The origins of the international tax regime /
|r Sunita Jogarajan --
|t International tax organizations /
|r Allison Christians --
|t Tax discrimination /
|r Elizabeth Adams, Michael Knoll and Ruth Mason --
|g Part II:
|t Doctrinal building blocks --
|t Taxation of employment /
|r Pasquale Pistone --
|t Taxation of cross-border services /
|r Andrés Báez Moreno --
|t Transfer pricing /
|r Aitor Navarro --
|t Taxation of entertainers and sportspersons and the force of attraction /
|r Karolina Tetłak --
|g Part III:
|t Key debates --
|t Competition vs. cooperation in international taxation /
|r Tsilly Dagan --
|t The arm's length standard : justification, content, and alternative proposals /
|r Luis Eduardo Schoueri and Ricardo André Galendi Júnior --
|t Can law regulate its own interpretation? : relevance and meaning of Articles 31-33 of the Vienna Convention on the Law of Treaties (VCLT) and Article 3 para. 2 of the Model Convention of the Organisation for Economic Co-Operation and Development (OECD MC) for the interpretation of double-taxation conventions /
|r Michael Lang --
|t International tax treaty dispute resolution, the mutual agreement procedure, and the promise of mandatory arbitration for developing countries /
|r Yariv Brauner --
|g Part IV: Feedback systems --
|t The political science of global tax governance /
|r Martin Hearson and Thomas Rixen --
|t International taxation and international trade : common objectives, different paths, and inevitable clash /
|r Monica Victor and Yariv Brauner --
|t International taxation and environmental protection /
|r Alice Pirlot --
|t Research strategies in comparative taxation /
|r Carla Garbarino --
|g Part V: The future of international taxation --
|t Multilateralism in international taxation : is it really the future? /
|r Juan Zornoza Pérez --
|t General thoughts on illicitly obtained information in tax matters /
|r Hugo López López --
|t International taxation and migrations /
|r Svetislav V. Kostić --
|t Taxation of robots /
|r Joachim Englisch.
|
| 520 |
|
|
|a "Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians' agendas."
|
| 650 |
|
0 |
|a International business enterprises
|x Taxation
|x Law and legislation.
|
| 650 |
|
0 |
|a Taxation
|x Law and legislation.
|
| 650 |
|
0 |
|a Double taxation.
|
| 650 |
|
0 |
|a Conflict of laws
|x Taxation.
|
| 700 |
1 |
|
|a Brauner, Yariv,
|d 1969-
|e editor,
|e author.
|
| 776 |
0 |
8 |
|t Research handbook on international taxation.
|d Cheltenham, UK ; Northampton, MA : Edward Elgar Publishing Limited, [2020]
|z 9781788975360
|w (DLC) 2020950132
|w (OCoLC)1191123425
|
| 830 |
|
0 |
|a Research handbooks in private and commercial law.
|
| 856 |
4 |
0 |
|u https://ebookcentral.proquest.com/lib/canterbury/detail.action?docID=6422467
|y Connect to electronic resource
|z Limited to 3 simultaneous user
|t 0
|
| 942 |
|
|
|a 10022022
|
| 991 |
|
|
|a 2022-02-10
|
| 992 |
|
|
|a Created by fiwi, 10/02/2022. Updated by fiwi, 10/02/2022.
|
| 999 |
f |
f |
|i d51ff4c6-be15-5459-9749-c1837793635e
|s d364d3a9-b725-5c47-a280-e817ac6c8ff0
|t 0
|
