Description
The International Tax Revolution provides a comprehensive analysis of the fundamental transformations reshaping global taxation systems. Written by renowned tax law scholars Reuven S. Avi-Yonah and Christine Kim, this work examines how digital economies, multinational corporations, and cross-border transactions are forcing governments worldwide to reconsider traditional tax frameworks.
The book addresses critical issues including base erosion, profit shifting, treaty renegotiation, and the emergence of new international tax standards. It explores the legal mechanisms driving tax reform and considers how countries balance revenue collection with competitive advantage in an increasingly interconnected world. Through rigorous analysis and case studies, the authors illuminate the challenges policymakers face when designing coherent international tax systems that promote fairness while maintaining economic growth and investment incentives.
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