Reuven S. Avi-Yonah (Ann Arbor University of Michigan)

Broschiertes Buch

International Tax as International Law

Beschreibung

This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please.

Autor

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program and the Michigan-Tsinghua Exchange Program at the University of Michigan Law School. Dr Avi-Yonah graduated from the Hebrew University in 1983, received his Ph.D. in history from Harvard University in 1986, and received a JD from Harvard Law School in 1989. He practiced tax law in Boston and New York until 1993. He became an Assistant Professor of Law at Harvard Law School in 1994 and moved to the University of Michigan in 2000. He has published numerous articles on domestic and international tax issues and is the author of six other tax books. He has served as consultant to the US treasury and the OECD on tax competition issues and has been a member of the executive committee of the New York State Bar Association Tax Section and of the Advisory Board of Tax Management, Inc. He is currently a member of the Steering Group of the OECD International Network for Tax Research and Chair of the ABA Tax Section VAT Committee.

Produktdetails

• Cambridge Tax Law Series
• Verlag: Cambridge University Press
• Seitenzahl: 224
• Erscheinungstermin: 3. Juni 2014
• Englisch
• Abmessung: 229mm x 152mm x 13mm
• Gewicht: 340g
• ISBN-13: 9780521618014
• ISBN-10: 0521618010
• Artikelnr.: 23042303