Title
International Tax Law, Second Revised Edition,Used
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With a century of solid theory behind it, tax law at the dawn of the twentyfirst century confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalisation.This collection of eleven essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonisation has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis.Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence. Extensive bibliographies are included.This volume translates and summarizes material from the editor's major fivevolume work Trattato di diritto tributario (1994). Professor Amatucci has added an important new preface.
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- Q: How many pages does the book have? A: Four hundred eighty pages. This comprehensive volume covers various aspects of international tax law.
- Q: What is the binding type of this book? A: This book is hardcover. This durable binding ensures longevity and protection for extensive use.
- Q: What are the dimensions of the book? A: The book measures six point five inches in length, one point twenty-six inches in width, and nine point seventy-six inches in height. These dimensions make it suitable for easy handling and reading.
- Q: Who is the author of this book? A: The author is Andrea Amatucci. He is recognized as a leading scholar in the field of tax law.
- Q: What is the main focus of this book? A: The main focus is international tax law. It includes comparative analyses and theoretical discussions relevant to current global tax issues.
- Q: Is this book suitable for beginners? A: Yes, it is suitable for beginners. While it covers complex topics, it provides foundational knowledge on international tax law.
- Q: How can I apply the information in this book? A: You can apply the information by studying the comparative analyses and theoretical frameworks provided. This will help in understanding tax law in various jurisdictions.
- Q: Does this book include bibliographies? A: Yes, it includes extensive bibliographies. These bibliographies provide additional resources for further study and research.
- Q: What is the reading level of this book? A: The reading level is advanced. It is intended for practitioners and academics with a solid understanding of tax law.
- Q: Can this book help with tax law practice? A: Yes, it can help with tax law practice. The insights provided are valuable for both practitioners and scholars.
- Q: How should I store this book to keep it in good condition? A: Store it upright in a cool, dry place. Avoid direct sunlight to prevent fading and ensure longevity.
- Q: Is there a warranty for this book? A: No, there is no warranty. However, it is a used book in good condition, ensuring reliability.
- Q: Can I return this book if I'm not satisfied? A: Return policies may vary by seller. Check the specific return policy of the retailer where you purchase the book.
- Q: What do I do if the book arrives damaged? A: Contact the seller immediately. Most sellers will offer a return or exchange for damaged items.
- Q: Are there any special care instructions for this book? A: Avoid exposing the book to moisture or extreme temperatures. Handle it gently to preserve its condition.
- Q: Is this book relevant for tax professionals in the United States? A: Yes, it is relevant. It discusses the impact of international tax treaties on U.S. tax systems.