Oxford Handbook of International Tax Law

Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.

List of contents

• Preface


• Section I: History and Scope of International Tax Law
  


• 1: Marilyne Sadowsky: The History of International Tax Law


• 2: Roberto Bernales Soriano: From the "1920s Compromise" to the "2020s Compromise"?


• 3: Rainer Prokisch: Sources of Law and Legal Methods in International Tax Law


• 4: Fadi Shaheen/David Rosenbloom: Jurisdictional Underpinnings of International Taxation


• 5 International Tax Law and Customary International Law: Elizabeth Gil García


• 6: Craig Elliffe: International Tax Law and its Influence on National Tax Systems


• 7: Michael Dirkis: International Tax Law and Personal Nexus


• 8: Akhilesh Ranjan: International Tax Law and Low- and Middle-Income Countries


• 9: Reuven S. Avi-Yonah
  : International Tax Law: Status quo, Trends and Perspectives


• Section II: Relationship between International Tax Law and other Legal and Social Spheres
  


• 10 International Taw Law and Private International Law: Polina Kouraleva-Cazals


• 11: Christiana HJI Panayi/Katerina Perrou: International Taw Law and Public International Law


• 12: M. André Vinhas Catão/V. Souza: International Tax Law and Corporate Law


• 13: Servatius Van Thiel: International Tax Law and International Trade Law


• 14: Werner Haslehner: International Tax Law and Economic Analysis of Law


• 15: Florian Haase: International Tax Law and Language


• 16: Marco Barassi
  : Comparative Tax Law


• Section III: Selected Issues on Tax Treaties and International Tax Law
  


• 17: Gianluigi Bizioli: Qualification Conflicts and Tax Treaties


• 18: Paolo Arginelli: Triangular Cases and Tax Treaties


• 19 The Future of Avoiding Double Taxation: Martin Berglund


• 20: Sigrid Hemels: Charities in Tax Conventions


• 21: Xavier Oberson: Exchange of Information in Tax Treaties


• 22: Nadia Altenburg/Dietmar Gosch: Beneficial Ownership and Tax Treaties


• 23 The Principal Purposes Test under Tax Treaty Law: Robert J. Danon


• 24: Philip Baker, KC: Tax treaties and Human Rights Law


• 25 Taxation of International Partnerships: Ton Stevens


• 26: Craig West: Regional Double Tax Treaty Models


• 27: Miranda Stewart: Unilateralism, Bilateralism and Multilateralism in International Tax Law


• 28: Sunita Jogarajan
  : Agents in International Tax Treaties


• Section IV: Legal Aspects of International Transfer Pricing
  


• 29: Miguel Teixeira de Abreu: The Role of Article 9 OECD MC


• 30: Yuri Matsubara/Clemence Garcia: OECD Transfer Pricing Guidelines and International Tax Law


• 31: Matthias Hofacker: Corresponding Adjustments


• 32: Georgios Matsos
  : Transfer Pricing versus Formulary Apportionment


• Section V: The Europeanization of International Taw Law
  


• 33: Adrian Cloer: The Role of the ECJ in the Development of International Tax Law


• 34: Marjaana Helminen: Tax Treaties and EU Fundamental Freedoms


• 35: Patricia Lampreave Márquez: State Aid and International Taxation


• 36: Patrick Knörzer: International Tax Law and the EEA/EFTA


• 37: Savina Mihaylova-Goleminova: 21st Century Tax Challenges of EU Candidate Countries


• 38: Paloma Schwarz: European Anti-Tax-Avoidance Regimes


• 39: Isabelle Richelle
  : Alternative Dispute Resolution in the European Union


• Section VI: Selected Issues of Cross-Border Indirect Taxation
  


• 40: Roberto Scalia: Cross-Border VAT Aspects: The EU Approach and Evolving Trends


• 41: Thomas Bieber: Taxation of Imports


• 42: Heidi Friedrich-Vache: "White supplies" and Double Taxation in Cross-border VAT Law


• 43: Eleonor Kristoffersson
  : A Comparison between EU VAT Law and the OECD VAT/GST Guidelines


• Section VII: Recent International Tax Trends in Major Economies and Regions
  


• 44: Kimberly Clausing: The US Perspective on International Tax Law


• 45: Bristar Mingxing Cao: The Chinese Perspective on International Tax Law


• 46: Kuntal Dave: The Indian Perspective on International Tax Law


• 47: Fernando Souza de Man: The Brazilian Perspective on International Tax Law


• 48: Gerhard Kraft: The German Perspective on International Tax Law


• 49: Afton Titus: The Perspective of the EAC on International Tax Law


• 50: Masao Yoshimura
  : The Japanese Perspective on International Tax Law


• Section VIII: Emerging Issues and the Future of International Tax Law
  


• 51: Allison Christians: The Emerging Consensus on Value Creation: Theory and Practice


• 52: Aitor Navarro Ibarrola: The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal


• 53: Joachim Englisch: Minimum Taxation under Pillar 2 of the OECD Proposal ("GloBE)


• 54: Natalia Quiñones: Challenges of the Emerging International Tax Consensus for Low and Middle Income Countries
  


• 55: Irma Mosquera Valderrama: Global Tax Governance


• 56: Georg Kofler: The Future of Labor Taxation


• 57: Michael Tumpel: Digitalization and the Future of VAT in the European Union

About the author

Professor Dr Florian Haase, M.I.Tax holds a Chair for Tax Law at IU International University of Applied Sciences, Germany. He earned a doctorate degree in commercial law from Martin-Luther-University Halle-Wittenberg, Germany in 2004 and a “Master of International Taxation”-degree from Hamburg University, Germany in 2002. He is guest professor on the postgraduate course “Master of International Taxation” at Hamburg University and a lecturer at the Academy of the German Ministry of Finance (“Bundesfinanzakademie”). He was also the academic National Reporter for Germany on Subject 2 of the International Fiscal Association`s World Congress 2019 in London. Before joining IU International University of Applied Sciences, he was a tax professor at HSBA Hamburg School of Business Administration, Germany.

Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.

Summary

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law.

Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law.

With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.

Product details

• Authors: Florian Haase, Florian (Professor of Tax Law Haase, FLORIAN; KOFL HAASE, Georg Kofler
• Assisted by: Haase (Editor), Kofler (Editor), Florian Haase (Editor), Georg Kofler (Editor)
• Publisher: Oxford University Press
• Languages: English
• Product format: Hardback
• Released: 31.07.2022
• EAN: 9780192897688
• ISBN: 978-0-19-289768-8
• No. of pages: 1184
• Series: Oxford Handbooks
• Subjects: Social sciences, law, business > Law > International law, foreign law; LAW / International, LAW / Taxation, Taxation and duties law, International economic & trade law, Public international law: economic and trade, Taxation & duties law