Building Global International Tax Law

The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law.

Why this book?

The ongoing global tax governance is bringing international tax law to unprecedented levels of coordination, backed up by technical consultations with stakeholders. This book in honour of Guglielmo Maisto is the outcome of a theoretical and practical research project involving all its contributors, which rank among the most authoritative experts of international tax law. The goal of this book is to supplement the process of international tax coordination with a comprehensive independent conceptual review of the current issues and future challenges of international tax law.

This book is structured into five parts, which address the most fundamental areas of international tax law. Part One focuses on Model Tax Conventions and addresses issues of tax treaty interpretation (Section 1), allocation rules (Section 2) and other clauses (Section 3). Part Two puts the emphasis on the more specific issues involving bilateral tax treaties and domestic tax law, including the relations with them. Part Three brings in the picture the interaction with supranational law of the European Union and allows the readers to see how the latter affects international tax law and tax treaties, providing a conceptual analysis that can also be of interest for global readers. Part Four analyses the relations with non-tax treaties, including in particular bilateral investment treaties. The latter treaties are being increasingly used by taxpayers, as non-State actors of international law, to overcome the shortcomings connected with the absence of effective legal remedies under tax treaties. Finally, Part Five presents topical studies on key issues of international tax law, which relate to the past, present and future (including reform) perspectives of international tax law.

About Guglielmo Maisto

Guglielmo Maisto is a Professor of international and comparative tax law at the Università Cattolica di Piacenza and founder of Maisto e Associati, a tax law firm with offices in Milan, Rome and London. He is Chair of the European Region of the International Fiscal Association and President of the Italian Branch of the same organization (IFA), member of the Board of Trustees of the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, member of the Practice Council of New York University (NYU) Law’s International Tax Program and member of the Board of the American Chamber of Commerce in Italy.

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Sample excerpt, including table of contents

Contributor(s)

Stéphane Austry, John Avery Jones, Philip Baker, Peter Blessing, Yariv Brauner, Angelo Contrino, Robert Danon, Luc De Broe, Shefali Goradia, Daniel Gutmann, Johann Hattingh, Koichi Inoue, Michael Lang, Philippe Martin, Adolfo Martín Jiménez, Giuseppe Melis, Toshio Miyatake, Angelo Nikolakakis, Pasquale Pistone, Kaka Porus, Frank Pötgens, Jacques Sasseville, Wolfgang Schön, Luis Schoueri, Jonathan Schwarz, Maria Teresa Soler Roch, Kees van Raad, Stef van Weeghel, Dennis Weber, Bertil Wiman