机读格式显示(MARC)
- 000 02163cam a2200373 i 4500
- 008 210805s2021 enk b 001 0 eng c
- 020 __ |a 9780192898715: |c CNY684.00
- 035 __ |a (OCoLC)1263807834 |z (OCoLC)1263263353 |z (OCoLC)1263276543
- 040 __ |a UKMGB |b eng |c UKMGB |e rda |d OCLCO |d OCLCF |d YDX |d QGK |d YDX |d BDX |d GWL |d OCLCO
- 050 _4 |a K4460 |b .H66 2021
- 100 1_ |a Hongler, Peter, |e author.
- 245 10 |a International law of taxation / |c Peter Hongler.
- 264 _1 |a Oxford, United Kingdom : |b Oxford University Press, |c c2021.
- 300 __ |a xxix, 252 pages ; |c 22 cm
- 336 __ |a text |b txt |2 rdacontent
- 337 __ |a unmediated |b n |2 rdamedia
- 338 __ |a volume |b nc |2 rdacarrier
- 490 1_ |a Elements of international law
- 504 __ |a Includes bibliographical references and index.
- 505 0_ |a Sources of the international law of taxation -- Relationship with other areas of international law -- Conceptual problems.
- 520 __ |a "Peter Hongler combines an overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these. He also outlines the main elements of the European Union (EU) tax system, a dynamic scheme of partially harmonized tax rules"--From the publisher's description.
- 650 _0 |a Taxation |x Law and legislation.
- 650 _0 |a Taxation |x Law and legislation |z European Union countries.
- 650 _0 |a Double taxation |x Treaties.
- 830 _0 |a Elements of international law (Oxford University Press)