The Oxford Handbook of International Tax Law

Author(s)	Edited by Florian Haase (Professor of Tax Law, Professor of Tax Law,, HSBA Hamburg School of Business Administration), Georg Kofler (Professor for International Tax Law, Professor for International Tax Law, Institute for Austrian and International Tax Law, Wirtschaftsuniversitat Wien, Austria).
Publisher	Oxford University Press
ISBN	9780192897688
Practice Area	International economic & trade law
Format	Hardback
Pages	1184
Published in	United Kingdom
Published	22 Sep 2023
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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.

The Oxford Handbook of International Tax Law - ISBN 9780192897688

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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.

Table of Contents

Florian Haase/Georg Kofler : 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 Garcia: 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. Andre Vinhas Catao/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 Marquez: State Aid and International Taxation 36: Patrick Knoerzer: 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 Quinones: 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

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The Oxford Handbook of International Tax Law

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