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"Examines the transformation of international taxation over the past decade, including the global corporate minimum tax and revenue reallocation rules. It explores the old International Tax Regime (ITR)'s challenges by globalization, tax competition, and digitalization and explains how the world is addressing them with the new ITR"--
List of contents
Introduction: the international tax revolution, 2008-2023; 1. The ancien régime, 1923-1979; 2. The decline of the ancien régime, 1980-2008; 3. The beginnings of the new regime, 2008-2010; 4. The early revolution and its limits, 2010-2015; 5. The new regime and the digital economy, 2016-2023; 6. The new regime and the global tax, 2016-2023; 7. The future of the new regime; 8. Evolution or revolution?.
About the author
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Program at the University of Michigan. He specializes in corporate and international taxation.Young Ran (Christine) Kim is a Professor of Law at Benjamin N. Cardozo School of Law. Her research focuses on international tax, business tax, and taxation in the digital economy.
Summary
Examines the transformation of international taxation over the past decade, including the global corporate minimum tax and revenue reallocation rules. It explores the old International Tax Regime (ITR)'s challenges by globalization, tax competition, and digitalization and explains how the world is addressing them with the new ITR.
Foreword
Explores the collapse of the old International Tax Regime in 1980 and the emergence of new regime in 2010.
