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International tax law

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Full-Text Articles in Law

Dual Residence And The Right To Migrate Under Eea Law (Arcade Drilling), Emanuela Matei Aug 2015

Dual Residence And The Right To Migrate Under Eea Law (Arcade Drilling), Emanuela Matei

Emanuela A. Matei

No abstract provided.


An International Tax Regime In Crystallization, Yariv Brauner Nov 2014

An International Tax Regime In Crystallization, Yariv Brauner

Yariv Brauner

The grand illusion of a single, worldwide, tax system that will eliminate all international inefficiencies, and assist all the nations of the world to maximize their relative advantages, is, as commonly accepted, utopian. The tax, academic and professional, writing in the field of international taxation, and cross-border interaction, between tax systems and jurisdictions has grown, exponentially, in the last decade, but no significant work has been done to prove, or disprove, the naivety of this hypothesis. Some scholars and tax executives, in certain international organizations, have discussed ideas along this line, but no single organization has, seriously, attempted to promote …