Relevant bibliographies by topics / International Tax Law

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'International Tax Law'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "International Tax Law"

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Pistone, Pasquale. "Towards European international tax law." EC Tax Review 14, Issue 1 (2005): 4–9. http://dx.doi.org/10.54648/ecta2005002.

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Masuda, Hidetoshi. "Issues of International Tax Law." TRENDS IN THE SCIENCES 7, no. 12 (2002): 78–80. http://dx.doi.org/10.5363/tits.7.12_78.

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Pires, Manuel. "Quo Vadis International Tax Law?" Intertax 29, Issue 12 (2001): 394–95. http://dx.doi.org/10.54648/390801.

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Dyppel, Katja Joo, and Jakob Bundgaard. "Profit-Participating Loans in International Tax Law." Intertax 38, Issue 12 (2010): 643–62. http://dx.doi.org/10.54648/taxi2010069.

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The article analyses the tax classification and tax treatment of profit participating loans (PPL) in international tax law. In order to analyse the tax aspects of PPL, the commercial and economic background is provided. Following this, a comparative overview of the tax law classification in the United States and Germany and an in-depth analysis of the tax classification and treatment in Danish law are provided. Next, the article analyses whether payments under PPL fall under the scope of the EU corporate tax directives and also considers the income tax treaty protection of payments under PPL.
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Rosembuj, Tulio. "International Tax Arbitrage." Intertax 39, Issue 4 (2011): 158–68. http://dx.doi.org/10.54648/taxi2011019.

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The end of this decade leaves us with a scenario bare of any justification. There was not only the pursuit of certain logic for immediate profits but also the global aim to turn taxes (both local and international) into profits. Arbitrage was aimed to take advantage of differences in prices, and tax arbitrage went a step further aiming to turn the tax advantage into price. The aim was not solely to minimize the tax impact but also to add financial profits to the tax profit, which then became a source of income. The general principle against tax evasion establishes the restriction of any abusiv
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Andrianova, Natalia. "Low-Tax Jurisdictions in International Tax Planning." Russian Law Journal 9, no. 3 (2021): 137–62. http://dx.doi.org/10.17589/2309-8678-2021-9-3-137-162.

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Until recently low-tax jurisdictions have played an important role in the formulation of tax planning schemes by multinational enterprises. However with the onset of global trends towards deoffshorization, existing methods of tax optimization have seen significant changes. As there is currently no one single approach when creating the definition of, or defining a “low-tax jurisdiction”, in this article the definition and the main features of lowtax jurisdictions are proposed and the main stages in the formation and development of low-tax jurisdictions are detailed. On the basis of research car
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Broekhuijsen, Dirk, and Irma Mosquera Valderrama. "Revisiting the Case of Customary International Tax Law." International Community Law Review 23, no. 1 (2021): 79–103. http://dx.doi.org/10.1163/18719732-12341459.

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Abstract Customary international tax law has traditionally not received a lot of acclaim in international tax law literature. However, the infrastructure of international tax law is becoming increasingly multilateral. The recent adoption of the Multilateral Instrument and the creation of the Inclusive Framework, two initiatives related to the OECD/G20 Base Erosion and Profit Shifting Project, have accelerated the width of cooperation on international tax matters. For that reason, the authors (re)consider the existence of customary international law in the area of international tax law. They co
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Kyungseok Oh. "Review of Cases in 2014 ‘Corporate Tax Law’ and ‘International Tax Law’." Seoul Tax Law Review 21, no. 2 (2015): 409–39. http://dx.doi.org/10.16974/stlr.2015.21.2.011.

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Cappelen, Alexander W. "The Moral Rationale for International Fiscal Law." Ethics & International Affairs 15, no. 1 (2001): 97–110. http://dx.doi.org/10.1111/j.1747-7093.2001.tb00346.x.

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A country's right to levy taxes is a fundamental aspect of its sovereignty. Without the power to tax, a government would be unable to redistribute resources among its citizens and provide public goods. The question of how tax rights should be distributed is therefore one of the oldest and most important problems of tax theory. Increased international economic integration has made this question even more important, as a larger share of economic transactions take place across national borders, giving rise to situations in which more than one country is able to tax the same base.How such conflict
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Sormin, Aflintua H., Alhabieb Amanggori, and Dr Prianto Budi Saptono. "Indonesian Double Tax Avoidance (P3B) In International Tax Law." International Journal of Scientific and Research Publications (IJSRP) 11, no. 8 (2021): 257–59. http://dx.doi.org/10.29322/ijsrp.11.08.2021.p11635.

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Dissertations / Theses on the topic "International Tax Law"

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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with t
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Perakath, Aditya. "Brexit : Perspectives from the International Tax Paradigm." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352338.

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GARUFI, SEBASTIANO. "International strategies on harmful tax competition: tax havens, soft law and sovereign states." Doctoral thesis, Università Bocconi, 2011. https://hdl.handle.net/11565/4054120.

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Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Theses (Master's)--Vienna University of Economics and Business Administration, 2007.<br>Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.
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Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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Collier, Richard Stuart. "The consequences for international fiscal law of unilateral anti-tax haven legislation." Thesis, SOAS, University of London, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326319.

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Vergnet, Nicolas. "La création et la répartition de la valeur en droit fiscal international." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020063/document.

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La crise financière de 2008 et l’accroissement considérable de l’endettement public qui en a résulté ont mis au centre des priorités politiques contemporaines la nécessité de veiller à un alignement entre la fiscalité internationale et la création de valeur. Cette contemporanéité de l’enjeu ne doit pas occulter la redondance de ses causes avec celles qui ont présidé à la mise en place des premiers modèles de conventions fiscales bilatérales durant l’entre-deux-guerres sous l’égide de la Société des Nations. L’étude des travaux de l’organisation durant les années 1920 ainsi que de leur reprise
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Phumaphi, Samantha. "Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9160.

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Includes bibliographical references.<br>Special tax regimes (“STR”) and tax havens are topics that feature in global news on an increasingly frequent basis in particular over the last few years. This can be partially attributed to the global financial crisis that has lead many countries being into financial strife coupled with news reporters and critics commenting on the amount of money that companies are avoiding paying in corporate tax due to the use of tax avoidance schemes and tax havens. Therefore Governments are under increasing pressure to curb the amount of revenues that are lost to ot
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Baker, Philip. "A comparative study of the tax treatment of international commercial transactions." Thesis, SOAS, University of London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337617.

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Books on the topic "International Tax Law"

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Andrea, Amatucci, Gonzalez Eusebio, and Trzaskalik Christoph, eds. International tax law. Kluwer Law International, 2006.

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Arzumanova, Lana, Elena Gorlova, Elena Gracheva, Viktor Machehin, Karina Ponomareva, and Ol'ga Sobol'. International and European tax law. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1867904.

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The textbook discusses the subject, principles, sources of international tax law and European tax law, as well as the content of these tax relations. &#x0D; The main attention is paid to the development of the concept of permanent representation in international tax law, issues of avoiding double taxation and countering unfair tax competition.&#x0D; For undergraduates, postgraduates and teachers of higher educational institutions.
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Avi-Yonah, Reuven S. International tax as international law: An analysis of the international tax regime. Cambridge University Press, 2007.

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International, Nexia, ed. International tax handbook. 2nd ed. Tottel Pub., 2008.

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International, Nexia, ed. International tax handbook. 2nd ed. Tottel Pub., 2008.

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Raad, C. van. Nondiscrimination in international tax law. Kluwer Law and Taxation, 1986.

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Oberson, Xavier. Switzerland in international tax law. 2nd ed. IBFD Publications, 2001.

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Oberson, Xavier. Switzerland in international tax law. IBFD, 2011.

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R, Hull Howard, ed. Switzerland in international tax law. IBFD PublicationsBV, 1996.

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International, Nexia, ed. International tax handbook. Tottel Publishing, 2008.

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Book chapters on the topic "International Tax Law"

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Riccardi, Lorenzo. "International Tax Treaties." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_9.

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Lorenz, Michael, та Roland Falder. "International Labour and Tax Law". У Das deutsche und chinesische Arbeitsrecht The German and Chinese Labour Law 德国与中国劳动法. Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-10092-6_10.

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Riccardi, Lorenzo. "Profiles of International Tax." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_5.

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Riccardi, Lorenzo. "Individual Income Tax Law." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_2.

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Bourton, Sam. "International Cooperation in Tax Matters." In Tax Evasion and the Law. Routledge, 2024. http://dx.doi.org/10.4324/9781003333227-3.

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Yazıcıoğlu, Alara Efsun. "International taxation of influencers." In Social Media and Tax Law. Routledge, 2023. http://dx.doi.org/10.4324/9781003306160-2.

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Riccardi, Lorenzo. "Company Income Tax." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_3.

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Kumar, Ajay. "Making International Tax Law: Analysing Tax Jurisprudence in India." In Locating India in the Contemporary International Legal Order. Springer India, 2018. http://dx.doi.org/10.1007/978-81-322-3580-4_7.

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Riccardi, Lorenzo. "Introduction to International Taxation." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_6.

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Kemmeren, Eric C. C. M. "The Netherlands: A Tax Haven?" In Netherlands Yearbook of International Law. T.M.C. Asser Press, 2017. http://dx.doi.org/10.1007/978-94-6265-207-1_15.

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Conference papers on the topic "International Tax Law"

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Erdős, Éva. "New problems of the international and European tax law - The digital tax avoidance." In MultiScience - XXXII. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2018. http://dx.doi.org/10.26649/musci.2018.042.

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Min Li. "Smes in China under the new tax law tax planning application." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011159.

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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Duardo-Sanchez, Aliuska. "Complex Network Analysis of General Tax Law." In MOL2NET 2016, International Conference on Multidisciplinary Sciences, 2nd edition. MDPI, 2017. http://dx.doi.org/10.3390/mol2net-02-03901.

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Modzelewski, Witold. "Public Financial Interest in Polish Tax Law." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.05.

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Xu, Qing. "Analysis on Tax Planning of Comprehensive Income Under the New Tax Law." In Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.134.

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Miloshoska, Danijela. "Rule of Law, Corruption, and Tax Revenue Performance." In 10th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eraz.2024.657.

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Tax revenue refers to the income generated by governments and serves as a critical funding source for public services, infrastructure development, and social welfare programs. While effective legal frameworks and enforcement mechanisms facilitate tax compliance, corruption undermines tax collection efforts, erodes public trust, and distorts economic activity. This study examines the relationship between the rule of law, corruption, and tax revenue performance in North Macedonia. Comparative analyses of the World Bank Governance Indicators – Rule of Law Index and Control of Corruption Index wer
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Bird, J. A., and R. M. Brush. "An Analysis of Alaska's New Severance Tax Law." In International Arctic Technology Conference. Society of Petroleum Engineers, 1991. http://dx.doi.org/10.2118/22170-ms.

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Huang, Jing. "Differences and Coordination Between Accounting and Tax Law." In International Conference on Education, Management, Computer and Society. Atlantis Press, 2016. http://dx.doi.org/10.2991/emcs-16.2016.236.

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Kulyk, Viktoriya. "TAX RESIDENCE IN THE CONDITIONS OF MARTIAL LAW." In Current issues of economic development: problems, perspectives, international experiences. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-296-8-43.

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Reports on the topic "International Tax Law"

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Bañez, Emerson. Rethinking Philippine Tax Law for the Digital Economy. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/pn2023.02.

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The digital economy has been growing unprecedentedly. However, taxing digital transactions has remained a challenge for the government, given the content and structure of the country’s taxation law. This Policy Note proposes a method for tracing, visualizing, and analyzing digital transactions’ value flow. It argues that companies in e-commerce systems are linked through a value chain and the value flows in the digital sector vis-à-vis the degree to which tax law can capture these flows can be modeled as a network structure. Hence, it notes that rendering actors and flows of value as a network
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Adesegun, Adepeju Omotoyosi, and Eva María Sánchez Sánchez. THE FOOTPRINT OF ARTIFICIAL INTELLIGENCE AND ITS REPERCUSSION ON INTERNATIONAL TAX. Fundación Avanza, 2023. http://dx.doi.org/10.60096/fundacionavanza/1452022.

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Rodríguez Piedrahita, Adrián F. International Arbitration Claims against Domestic Tax Measures Deemed Expropriatory or Unfair and the Inequitable. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0008623.

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Preliminary statements about the role of FTAs and the importance of understanding the potential consequences of adopting tax measures deemed expropriatory or unfair and inequitable. Overview of CAFTA-DR¿s Framework on Indirect Expropriation. Introduces the concepts of investment, the obligation not to expropriate, and dispute resolution alternatives available. Tax Measures Equating to Indirect Expropriation. Discusses the role of international law in the interpretation and application of treaty rules, particularly the obligations not to expropriate and to afford the investor fair and equitable
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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority
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Bañez, Emerson. Rethinking Taxation in the Digital Economy. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.56.

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The study aims to evaluate the country’s legal framework for taxing digital transactions, specifically, the extent to which the provisions of the law can map onto the value of digital markets. Based on the findings on the structure of the digital commerce value chain and its possible interactions with both current and proposed tax regimes, four policy prescriptions are recommended: (1) to optimize existing tax authority over platforms, (2) to establish a digital-ready tax administration, (3) to expand the scope for investigation and liability, and (4) to promote engagement at the international
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Souza, Saulo, Carlos Pereira, and Marcus André Melo. The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0010929.

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This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal federalism. While recentralizing fiscal authority and massively expanding the extractive capacity of the state, policymakers chose not to revamp an inefficient tax system that has nonetheless proven capable of generating high levels of revenue. In budgeting, the economic crises of the mid-1990s prompted the government to rein in subnational fiscal imbalances but discouraged policymakers from introducing major changes in the tax system. As the executive derives utility from fiscal sta
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Navajas, Fernando, and Marcelo Catena. Oil & Debt Windfalls and Fiscal Dynamics in Bolivia. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0008742.

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During 2004-06 Bolivia experienced a five-fold increase in oil revenues due to tax/ contractual innovations, higher prices and larger volumes at the same time that a multi-lateral debt reduction initiative trimmed roughly one third of the public external debt. The political economy setting of this environment entails a new hydrocarbons law that automatically decentralize expenditure to local governments and nationalization of the oil industry. This paper presents a model of fiscal dynamics in Bolivia in a stochastic framework and finds that the new status-quo will generate double reversions of
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Tilahun, Nathanael, and Abebe G. Yihdego. Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.033.

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This policy brief is extracted from a full-fledged research report financed by the International Centre for Tax and Development through the Ethiopian Tax Research Network and published in the British Tax Review, Issue 2, 2023. Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines and thus retain their fair share of revenue from the transnational economic transactions of multinational enterprises. The outcome of such assistance in the case of Ethi
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Cobham, Alex, Katja Hujo, Bernadette O’Hare, Liz Nelson, and David McCoy. Tax systems and policy: Crucial for good health and good governance. United Nations University - International Institute for Global Health, 2025. https://doi.org/10.37941/rr/2025/14.

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This briefing paper highlights the critical role of tax policies and systems in advancing equitable and improved health. It explains how tax policies and systems perform five important functions that act as the bedrock for any flourishing society. These five functions are described as the five Rs of tax: Revenue, Redistribution, Representation, Repricing and Regulation. However, current tax policies and systems, particularly in the global South, are failing. In many low-income countries, tax revenues make up a small percentage of GDP and are regressive. And across the world, tax avoidance and
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