The Oxford Handbook of International Tax Law

International tax law is at a turning point. Increased tax transparency, the tackling of ‘Base Erosion and Profit Shifting’ (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between states in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international ‘standard setters’ such as the Organisation for Economic Co-operation and Development (OECD), the United Nations, and the European Union. These developments together have the potential to reshape the international tax system. This Handbook provides a comprehensive exploration of these key issues. Part I traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. Part II places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Parts III and IV consider key legal principles and issues. Analysis in subsequent Parts places these issues within their European and cross-border contexts providing an assessment of the role of the European Court of Justice, state aid, and cross-border value added tax before Part VII broadens the scope of that analysis, asking how trends in recent major economies and regions have helped shape the current outlook. Finally, Part VIII considers emerging issues and the future of international tax law.