The Public International Law of Taxation focuses on critical aspects of international taxation from the perspective of public international law. The spectrum of this perspective is wide in its coverage, shedding light on the interface between domestic taxation and international law, thus providing the research and analytical tools for tax experts to understand the dimension of public international law to taxation. The phenomenal internationalization of taxation occurring in recent years has called for the second edition of this classic handbook. Even though a quarter of a century has passed, the far-sighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials and detailed commentary.
What’s in this book:
Emphasizing the need for an international consciousness in relation to issues of taxation, Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular, the following are covered:
- treaty law with specific reference to taxation;
- fiscal aspects of international monetary, investment and trade law;
- enforcement of international tax claims;
- exchange of information;
- assistance in recovery of tax claims;
- mechanisms for the resolution of international tax disputes;
- base erosion and profit shifting in the framework of public international law; and
- contribution of international institutions to fiscal capacity development.
How this will help you:
Assimilating in one source the basic materials in public international law germane to taxation, including cases, texts of international agreements, discourse on secondary sources and incisive commentary, all updated to the present, this new edition of the authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions and the international tax community more generally. It will also be of interest to those who are more seasoned in international law and international taxation. The new edition is an up-to-date work with a contemporary orientation, based mainly on the first edition with some changes.