A book is sanctified to the doctrine and practical problems of modern international tax law as an instrument of adjusting of taxation of transfrontal trade and investments in the conditions of global economy. Basic conceptions of international tax law, his function, object, system, concept vehicle, legal sources, problems of their interpretation, are analysed. Work is written on the basis of analysis large volume of international contractual legal base, bibliographic and legislative materials presenting the legal systems of the different states and wrap-round long historical periods. The base rules of taxation of separate types of transfrontal profits, property, operations on realization of commodities and services are examined in the context of international and Russian practice.For practicing lawyers, scientists, graduate students and магистрантов, workers of tax, financial and custom organs, judges, employees of international organizations and institutes, and also all interested in a tax and international tax right, including by the practical aspects of taxation of foreign economic activity.
Questions and answers
What is the book International tax law: problems of theory and practice about in short?
The book delves into the complexities of modern international tax law, focusing on its role in regulating cross-border trade and investments in a globalized economy. It analyzes key concepts, functions, and legal sources of international tax law, providing insights into the challenges of interpretation and application. This comprehensive examination serves as a vital resource for understanding the intricacies of taxation in an interconnected world.
What is the main idea of the book International tax law: problems of theory and practice?
The main idea of the book is to explore the theoretical and practical challenges of international tax law as a tool for managing taxation in cross-border activities. It investigates the foundational concepts, legal frameworks, and interpretive issues that arise in the context of global economic interactions. By analyzing various legal systems and historical contexts, the book aims to provide clarity on the complexities of international taxation.
Who should definitely read the book International tax law: problems of theory and practice?
This book is essential for practicing lawyers, scholars, and graduate students specializing in tax law or international relations. It is also valuable for professionals working in tax, finance, and customs authorities, as well as judges and employees of international organizations. Anyone interested in the practical aspects of international taxation will find this book particularly informative and useful.
What books is the book International tax law: problems of theory and practice similar to?
Similar books include 'International Taxation in a Nutshell' by Richard Doernberg, which provides a concise overview of international tax principles, and 'Principles of International Taxation' by Michael Lang, which offers a deeper analysis of tax treaties and international tax policy. These works complement the themes explored in this book by addressing various aspects of international taxation and its implications for global trade.
- Name of the Author
- Vinnytsya Данил Vladimirovich
- Language
- Russian
- ISBN
- 978-5-8354-1313-3
- Release date
- 2016
Read an excerpt
03/17/2023
Международное налоговое право: проблемы теории и практики
Книга действительно впечатляет своим объемом и глубиной анализа. Она охватывает широкий спектр вопросов, связанных с международным налоговым правом, и предоставляет читателю четкое понимание его функций и концепций. Особенно полезным является анализ правовых источников и их интерпретация, что позволяет лучше понять, как различные государства подходят к налогообложению трансграничной торговли. Однако, несмотря на все плюсы, в книге есть и недостатки. Некоторые разделы могут показаться перегруженными теоретическими аспектами, что может усложнить восприятие для практикующих специалистов. Тем не менее, для ученых и студентов это может быть ценным ресурсом. В целом, книга является важным вкладом в изучение международного налогового права и будет полезна многим профессионалам в этой области.