International taxation law Books

Book SynopsisAn exposé of how incredible wealth is funnelled through a country without benefiting its peopleTrade Review'Excellent insights and analysis showing how corporations and the rich are addicted to tax avoidance to the detriment of normal people. Informative and enjoyable to read' -- Prem Sikka, Professor of Accountancy at the University of Sheffield'An important book - it exposes industrial scale tax avoidance being organised by the Irish elites and enjoyed by the world's major corporations. It blends detailed research with impressive insight. It deserves a wide readership'. -- Richard Boyd Barrett: Member of Irish parliament for People Before Profit'An important book that deserves a wide readership. The claims that Ireland is a tax haven have been growing over recent years. This book adds important evidence to the claim and makes a passionate call for a more equal society' -- Professor Eoin Reeves, Head of the Department of Economics, University of Limerick, Ireland'A policy of consistent denial by the government, along with lazy media treatment of the issue, has meant that Ireland's status as a tax haven is an ongoing controversy. This book goes a long way in resolving this argument' -- Terrence McDonough, Emeritus Professor of Economics, NUI Galway, Ireland'A must read for anyone interested in understanding how global capitalism works in the 21st century' -- Dr Stewart Smyth, Birmingham Business School, University of Birmingham'An extremely important, and possibly the best, book to have been written about one of the world's biggest and most dangerous tax havens. It skewers the self-serving myths of crooked Irish elites to show how going down the tax haven route not only inflicts harm on other countries - it hurts its own population too' -- Nicholas Shaxson, author 'Treasure Islands: Tax Havens and the Men who Stole the World' (Vintage, 2011)Table of Contents1. Porn, Tax Dodging and Exploitation 2. Global Plunder 3. Making Treasure Ireland 4. Dirty Secrets 5. The Fixers 6. The Irish Financial Services Centre 7. Foreign Direct Avoiders 8. The Vultures Have Landed 9. The Case for the Defence 10. How Tax Dodging Harms Irish Society

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Book SynopsisAn exposé of how incredible wealth is funnelled through a country without benefiting its peopleTrade Review'Excellent insights and analysis showing how corporations and the rich are addicted to tax avoidance to the detriment of normal people. Informative and enjoyable to read' -- Prem Sikka, Professor of Accountancy at the University of Sheffield'An important book - it exposes industrial scale tax avoidance being organised by the Irish elites and enjoyed by the world's major corporations. It blends detailed research with impressive insight. It deserves a wide readership'. -- Richard Boyd Barrett: Member of Irish parliament for People Before Profit'An important book that deserves a wide readership. The claims that Ireland is a tax haven have been growing over recent years. This book adds important evidence to the claim and makes a passionate call for a more equal society' -- Professor Eoin Reeves, Head of the Department of Economics, University of Limerick, Ireland'A policy of consistent denial by the government, along with lazy media treatment of the issue, has meant that Ireland's status as a tax haven is an ongoing controversy. This book goes a long way in resolving this argument' -- Terrence McDonough, Emeritus Professor of Economics, NUI Galway, Ireland'A must read for anyone interested in understanding how global capitalism works in the 21st century' -- Dr Stewart Smyth, Birmingham Business School, University of Birmingham'An extremely important, and possibly the best, book to have been written about one of the world's biggest and most dangerous tax havens. It skewers the self-serving myths of crooked Irish elites to show how going down the tax haven route not only inflicts harm on other countries - it hurts its own population too' -- Nicholas Shaxson, author 'Treasure Islands: Tax Havens and the Men who Stole the World' (Vintage, 2011)Table of Contents1. Porn, Tax Dodging and Exploitation 2. Global Plunder 3. Making Treasure Ireland 4. Dirty Secrets 5. The Fixers 6. The Irish Financial Services Centre 7. Foreign Direct Avoiders 8. The Vultures Have Landed 9. The Case for the Defence 10. How Tax Dodging Harms Irish Society

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Book SynopsisThis ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers’ rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers’ rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers’ rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer’s fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.Trade ReviewThis is an excellent book which makes a real contribution to this developing area of international tax law. It is essential reading for scholars in this field but also practitioners and tax authorities. If in the future taxpayers' rights are taken more seriously by policymakers, the authors' suggestions for a global minimum standard of protection and the proposed International Charter of Taxpayers' Rights are likely to be the starting point for reform. -- Christiana HJI Panayi * British Tax Review *Table of ContentsBRIEF CONTENTS Introduction: The Internationalisation of Tax Law and the Importance of Taxpayers’ Rights PART I TAXATION AND INTERNATIONAL HUMAN RIGHTS LAW 1. Sources of International (Tax) Law 2. The Relationship between National and International Law 3. Possible Approaches to Human Rights and Taxation PART II HUMAN RIGHTS IN TAX MATTERS 4. General Principles Protecting Taxpayers’ Rights 5. Special Features of Human Rights in Taxation 6. The Procedural Rights 7. Taxpayers’ Rights Related to Sanctions 8. Substantive Rights PART III AN INTERNATIONAL TAX REGIME CONTAINING MINIMUM STANDARDS FOR THE PROTECTION OF TAXPAYERS’ RIGHTS 9. The Emergence of an International Tax Regime 10. International Minimum Standards for the Protection of Taxpayers’ Rights 11. Proposed International Instruments

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