Are Taxes Converging?

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow
Gianluca MazzoniFollow

Document Type

Review

Publication Date

2017

Abstract

Eduardo Baistrocchi's outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners, and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis of one of the most important international tax scholarship debates over the last decades: whether a binding international tax regime exists as a matter of customary international law.

Comments

Reprinted with the permission of Tax Analysts.

Recommended Citation

Avi-Yonah, Reuven S. "Are Taxes Converging?" Review of A Global Analysis of Tax Treaty Disputes, Tax Notes International 88 (2017): 889.