Introduction to the Principles of International Taxation

Learning Objectives: You should

  1. Be able to explain the underlying principles of international taxation
  2. Feel comfortable discussing how those principles inform tax treaty design

International Tax Principles

  • Equity
  • Individual equity
  • Inter-nation equity
  • Neutrality/Efficiency
  • Capital export neutrality
  • Capital import neutrality
  • Other neutrality concepts
  • Administrability
  • Source versus residence taxation
  • Tax evasion and avoidance
  • Sovereignty
  • The importance of international taxation

Principles of International Taxation – Bibliography

A. Kane Mitchell, "A Defense of Source Rules in International Taxation" (2015) 32 Yale J. ON REG. 311 https://digitalcommons.law.yale.edu/yjreg/vol32/iss2/4/

Avi-Yonah, Reuven Shlomo. “All of a Piece Throughout: The Four Ages of US International Taxation” (2005) 25:2 Va Tax Rev 313, online: http://repository.law.umich.edu/cgi/viewcontent.cgi?article=1042&context=articles

Avi-Yonah, Reuven Shlomo. “Sourcing Income and Deductions” in International Tax as International Law: An Analysis of the International Tax Regime (New York: Cambridge University Press, 2007) https://www.cambridge.org/core/books/international-tax-as-international-law/26881EC2BC7E878223B0B2AF70C2BD3E

Avi-Yonah, Reuven Shlomo. “Structure of International Taxation: A Proposal for Simplification” (1996) 74:6 Tex L Rev 1301, online: https://www.researchgate.net/publication/293381927_The_Structure_of_International_Taxation_A_Proposal_for_Simplification

Avi-Yonah, Reuven Shlomo & Oz Halabi. “Double or Nothing: A Tax Treaty for the 21st Century” (2012) University of Michigan Law School Working Paper No 66, online: http://repository.law.umich.edu/law_econ_current/66/

Avi-Yonah, Reuven S., "Who Invented the Single Tax Principle?: An Essay on the History of U.S. Treaty Policy, (2015) 59 N.Y.L. SCH. L. Rev. 205 https://repository.law.umich.edu/cgi/viewcontent.cgi?article=2662&context=articles

Bird, Richard M & Jack Mintz. “Sharing the International Tax Base in a Changing World” in Sijbren Cnossen & Hans-Werner Sinn, eds, Public Finance and Public Policy in the New Century (Cambridge, MA: The MIT Press, 2003) 405

Charles Irish, International Double Taxation Agreements and Income Taxation at Source, International and Comparative Law Quarterly, (1974) 23:2, 292-316 at 293 https://www.jstor.org/stable/758437?seq=1#metadata_info_tab_contents

Desai, Mihir A & James R Hines Jr. "Evaluating International Tax Reform" (2003) 56:3 Nat’l Tax J 487 https://ssrn.com/abstract=425943

Easson, Alex. “Common Law Approaches to the Determination of the Source of Income: Pragmatism over Principle” (2006) 60:12 Bull Intl Tax’n 495. https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/pdf/bifd120604.pdf

Easson, Alex. “Tax Treaty Monitor: Do We Still Need Tax Treaties?” (2000) 54:12 Bull Intl Tax’n 619 https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/pdf/bifd120004.pdf

Engelen, F, Interpretation of Tax Treaties Under International Law (Amsterdam: IBFD Publications, 2004) https://www.ibfd.org/IBFD-Products/Interpretation-Tax-Treaties-under-International-Law

Graetz, Michael J. “The David R. Tillinghast Lecture: Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies” (2001) 54 Tax L Rev 261. https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?referer=https://www.google.ca/&httpsredir=1&article=2617&context=fss_papers

Ivan O. Ozai, “Tax Competition and the Ethics of Burden Sharing” (2018) 42 Fordham International L. J. 61-100

Kaufman, NH. “Fairness and the Taxation of International Income” (1998) 29:2 Law & Pol’y Int’l Bus 145. https://heinonline.org/HOL/Page?handle=hein.journals/geojintl29÷=13&g_sent=1&casa_token=&collection=journals

Kirsch, Michael S. “Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice” (2014) 16:3 Fla Tax Rev 117, online: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2346458##

Lang, Michael, The Interpretation of Tax Treaties and Authentic Languages. https://www.wu.ac.at/fileadmin/wu/d/i/taxlaw/institute/staff/publications/lang_essaysontaxtreaties2012_15.pdf

Lang, M & Brugger, F, The Role of the OECD Commentary in Tax Treaty Interpretation, Australian Tax Forum. https://www.wu.ac.at/fileadmin/wu/d/i/taxlaw/institute/staff/publications/langbrugger_australiantaxforum_95ff.pdf

Li, Jinyan, Arthur J Cockfield & J Scott Wilkie. International Taxation in Canada: Principles in Practices (Markham: LexisNexis Canada, 2011). https://store.lexisnexis.ca/en/categories/product/international-taxation-in-canada-principles-and-practices-4th-edition-skusku-cad-00942/details

Morriss, Andrew P & Lotta Moberg. “Cartelizing Taxes: Understanding the OECD’s Campaign Against ‘Harmful Tax Competition’” (2013) 4:1 Colum J Tax L 1, online: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1950627

Prebble, John & David I White, “Source and Residence: New Configuration of Their Principles” (2005) 90a Cahiers de Droit Fiscal Intl 491, online: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1605416

Rosenzweig, Adam R., "Source as a Solution to Residence" (2015) 17 FLA. TAX REV. 471 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2613666

Rosenzweig, Adam R., "Defining a Country's "Fair Share" of Taxes" (2015) 42 FLA. ST. U.L. REV. 373 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2604101

Shaviro, Daniel, "The Two Faces of the Single Tax Principle" (2016) 41 Brook. J. INT'L. L. 1293 https://brooklynworks.brooklaw.edu/cgi/viewcontent.cgi?article=1477&context=bjil

Shay, Stephen E, J Clifton Fleming & Robert J Peroni. “The David R Tillinghast Lecture: ‘What's Source Got to Do With It?’: Source Rules and US International Taxation” (2002)56 Tax L Rev 81, online: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2704604

Shelton, D, Reconcilable Differences? The Interpretation of Multilingual Treaties, Hastings International & Comparative Law Review. https://heinonline.org/HOL/Page?handle=hein.journals/hasint20÷=32&g_sent=1&casa_token=&collection=journals

Vega, Alberto & Ilja Rudyk. “Explaining Reservations to the OECD Model Tax Convention: An Empirical Approach” (2011) 4 InDret LJ 1, online: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1954569

Vogel, Klaus. “Worldwide vs. Source Taxation of Income: A Review and Re-evaluation of Arguments” (1988) 8/9 Intertax 216 https://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI1988043

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