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Selected International Tax Issues 1

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0009
Subject:
Law, Company and Commercial Law, Public International Law

This chapter discusses some basic international tax issues. Within the field of international tax law, convergence is evident mainly in the treaty network. There are currently over 2,500 bilateral ... More


Due Diligence in International Tax Law

Reuven S. Avi-Yonah and Gianluca Mazzoni

in Due Diligence in the International Legal Order

Published in print:
2020
Published Online:
February 2021
ISBN:
9780198869900
eISBN:
9780191912771
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198869900.003.0018
Subject:
Law, Company and Commercial Law, Public International Law

This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of ... More


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