The Effect of the Statist-Political Approach to International Jurisdiction of the Income Tax Regime- The Israeli Case

Authors

David Gliksberg, Bar-Ilan University, Israel

Abstract

This article proceeds from the general to the particular, by first presenting the principles of international jurisdiction of the international taxation regime and their connection with statist thinking, and then examining the rules of international jurisdiction of income taxation in Israel and the influence of the statist conception in Israel on the formation of those rules.

Recommended Citation

David Gliksberg, The Effect of the Statist-Political Approach to International Jurisdiction of the Income Tax Regime- The Israeli Case, 15 Mich. J. Int'l L. 459 (1994).
Available at: https://repository.law.umich.edu/mjil/vol15/iss2/3