About cambridge tax law series visit tax law is a growing area of interest as it is included as a subdivision in many areas of study and is a key consideration in business needs throughout the world. Cambridge core international trade law international tax as international law by reuven s avi yonah an analysis of the international tax regime get access buy the print book series cambridge tax law series export citation recommend to librarian recommend this book. This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. If tax law followed the general international law rule and imposed world wide taxation only on citizens then a lot of us citizens would acquire 5 irc 7701a30 7701b. This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws and the way it forms a significant part of international law both treaty based and customary
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