Overview

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.   Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map.   With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.

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9781788975360

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Reviews

'This book constitutes an essential guide for everybody interested in understanding the current challenges the international tax system is facing. Written by leading scholars in the field, it concentrates on key issues in the international tax debate and provides for innovative and well-argued solutions to make the international tax system viable for the 21st century.' -- Alexander Rust, Vienna University of Economics and Business, Austria 'The book addresses a wide range of important topics that are treated by knowledgeable authors. Anyone who does serious work in the field of international taxation will want to consult this volume.' -- Cliff Fleming, Brigham Young University, US

'On showcasing thoughtful researchers, the collection is a tour de force. Brauner is a brilliant curator. Chapters were contributed by scholars in the US, Spain, Canada, Israel, Germany, Brazil, Italy, the UK, Australia, Serbia, Austria, and Poland. The list is not quite half women, but it's not far from it. And although most of the contributors are distinguished senior scholars - leaders in their fields - there are a few emerging voices that showcase the promise of the field. The world of international tax is exploding with new players and new ideas. The stakes are higher than ever. And so is the need for a Handbook. Especially one this good.' - Kim Brooks, JOTWELL 'This book constitutes an essential guide for everybody interested in understanding the current challenges the international tax system is facing. Written by leading scholars in the field, it concentrates on key issues in the international tax debate and provides for innovative and well-argued solutions to make the international tax system viable for the 21st century.' - Alexander Rust, Vienna University of Economics and Business, Austria 'The book addresses a wide range of important topics that are treated by knowledgeable authors. Anyone who does serious work in the field of international taxation will want to consult this volume.' - Cliff Fleming, Brigham Young University, US

Author Information

Edited by Yariv Brauner, Hugh Culverhouse Eminent Scholar in Taxation and Professor of Law, University of Florida Levin College of Law, US

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