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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. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.

Income tax --- Business enterprises, Foreign --- Aliens --- Double taxation --- Foreign income --- Taxation --- Law and legislation --- Double taxation. --- Law and legislation. --- Foreign income. --- Law --- General and Others --- Income tax - Foreign income --- Business enterprises, Foreign - Taxation - Law and legislation --- Aliens - Taxation - Law and legislation --- Noncitizens --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Foreign income, Taxation of --- Taxation of foreign income

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International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

International business enterprises --- Taxation --- Law and legislation. --- Income tax --- Double taxation. --- Double taxation --- Foreign income. --- Law and legislation --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Foreign income, Taxation of --- Taxation of foreign income

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Tax law --- Double taxation. --- Taxation --- Conflict of laws --- International business enterprises --- Income tax --- Tax planning. --- Double imposition --- Droit fiscal --- Impôt --- Entreprises multinationales --- Impôt sur le revenu --- Planification fiscale --- Law and legislation --- Law and legislation. --- Foreign income. --- Droit international privé --- Impôts --- Droit --- Revenus étrangers --- Impôt --- Impôt sur le revenu --- Droit international privé --- Impôts --- Revenus étrangers --- Double taxation --- Tax planning --- Tax avoidance --- Tax saving --- Estate planning --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Foreign income, Taxation of --- Taxation of foreign income --- International taxation (Double taxation) --- Taxation, Double --- Foreign income --- Taxation&delete&

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Tax law --- Belgium --- Belastingen --- Impôts --- Juridiction (Droit international) --- Jurisdiction (International law) --- Rechtspraak (Internationaal recht) --- 351.713*12 <493> --- Income tax --- -International business enterprises --- -Jurisdiction (International law) --- 336.2 <493> --- inkomstenbelasting --- fiscaal recht --- internationaal recht --- Domestic jurisdiction --- International jurisdiction --- Jurisdiction, Domestic --- Jurisdiction, International --- Arbitration (International law) --- International courts --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Inkomstenbelasting--België --- Foreign income --- Taxation --- -Law and legislation --- impot sur le revenu --- droit fiscal --- droit international --- International business enterprises --- Foreign income. --- Law and legislation. --- Jurisdiction (International law). --- 351.713*12 <493> Inkomstenbelasting--België --- Foreign income, Taxation of --- Taxation of foreign income --- Taxation&delete& --- Law and legislation

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The declining U.S. national saving rate has prompted economists and policymakers to ask, should the federal government encourage household saving, and if so, through which policies? In order to better understand saving programs, this volume provides a systematic and detailed description of saving policies in the G-7 industrialized nations: the United States, Canada, France, Germany, Italy, Japan, and the United Kingdom. Each of the seven chapters focuses on one country and addresses a core set of topics: types of accumulated household savings and debt; tax policies toward capital income; saving in the form of public and private pensions, including Social Security and similar programs; saving programs that receive special tax treatment; and saving through insurance. This detailed summary of the saving incentives of the G-7 nations will be an invaluable reference for policymakers and academics interested in personal saving behavior.

Belasting --- Impôt --- Taxation --- CA / Canada --- DE / Germany - Duitsland - Allemagne --- FR / France - Frankrijk --- GB / United Kingdom - Verenigd Koninkrijk - Royaume Uni --- IT / Italy - Italië - Italie --- JP / Japan - Japon --- US / United States of America - USA - Verenigde Staten - Etats Unis --- 339.311.6 --- 339.311.1 --- 339.311.0 --- Beleid met betrekking tot het sparen (zie pensioensparen 332.834). --- Spaarneiging. --- Sparen: algemeenheden. --- Saving and investment --- Taxation. --- Government policy. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Accumulation, Capital --- Capital accumulation --- Capital formation --- Investment and saving --- Saving and thrift --- Finance, Public --- Revenue --- Capital --- Supply-side economics --- Wealth --- Investments --- Sparen en spaarzaamheid --- Government policy --- Saving and thrift - Government policy. --- Saving and investment - Government policy. --- Sparen: algemeenheden --- Spaarneiging --- Beleid met betrekking tot het sparen (zie pensioensparen 332.834) --- insurance, saving, tax shelters, social security, pension, retirement, capital income, taxation, debt, household savings, united kingdom, japan, italy, germany, france, canada, g-7 nations, finance, economics, nonfiction, thrift, investment, policy, government, inflation, poverty, wealth, aging, inequity, welfare, intervention, regulation, 401k, ira.