Research Handbook on International Taxation

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

Contents:

Introduction to Research Handbook on International Taxation Yariv Brauner xv

PART I FUNDAMENTALS
1 Does customary international tax law exist? 002
Reuven S. Avi-Yonah
2 The origins of the international tax regime 013
Sunita Jogarajan
3 International tax organizations 029
Allison Christians
4 Tax discrimination 044
Elizabeth Adams, Michael Knoll, and Ruth Mason

PART II DOCTRINAL BUILDING BLOCKS
5 Taxation of employment 065
Pasquale Pistone
6 Taxation of cross-border services 078
Andr.s B.ez Moreno
7 Transfer pricing 097
Aitor Navarro
8 Article 17 force of attraction 120
Karolina Tetłak

PART III KEY DEBATES
9 Competition v. cooperation in international taxation 141
Tsilly Dagan
10 The arm’s length standard: justification, content, and
alternative proposals 153
Luis Eduardo Schoueri and Ricardo Andr. Galendi J.nior
11 Can law regulate its own interpretation? Relevance and meaning of
articles 31–33 of the vienna convention on the law of treaties (VCLT) and article
3 para. 2 of the model convention of the organisation for economic co-operation
and development (OECD MC) for the interpretation of double taxation
conventions 174
Michael Lang
12 International tax treaty dispute resolution, the mutual agreement procedure,
and the promise of mandatory arbitration for developing countries 191
Yariv Brauner

PART IV FEEDBACK SYSTEMS
13 The political science of global tax governance 218
Martin Hearson and Thomas Rixen
14 International taxation and international trade: common objectives,
different paths, and inevitable clash 239
Monica Victor and Yariv Brauner
15 International taxation and environmental protection 258
Alice Pirlot
16 Research strategies in comparative taxation 278
Carlo Garbarino

PART V THE FUTURE OF INTERNATIONAL TAXATION
17 Multilaterallism in international taxation: it is really the future? 317
Juan Zornoza P.rez
18 General thoughts on illicitly obtained information in tax matters 341
Hugo L.pez L.pez
19 International taxation and migrations 353
Svetislav V. Kostić
20 Taxation of robots 369
Joachim Englisch

Index 385