International tax law /
edited by Andrea Amatucci ; with the colloraboration of Eusebio González, Christoph Trzaskalik.
- Alphen aan den Rijn, The Netherlands : Frederick, MD : Kluwer Law International ; Sold and distributed in North, Central and South America by Aspen Publishers, c2006.
- xxvii, 406 p. : ill. ; 25 cm.
Includes bibliographical references.
Scientific autonomy of tax law: a methodological approach / Andrea Amatucci -- Tax law / Nicola D'Amati -- Tax law and private law / Lerke Osterloh -- Administrative provisions in taxation law / Christoph Trzaskalik and Marion Petri -- The administrative procedure for determining tax liability / Eusebio González -- Double taxation conventions / Victor Uckmar -- Tax treaties in the Americas: the United States experience / Charles H. Gustafson -- Implications in the major economies of the Pacific Rim: taxation of nonresidents and foreign corporations from the Japanese perspective / Yasuyuki Kawabata -- The European legal tax order based on ability to pay / Joachim Lang and Joachim Englisch -- The community legal system and the internal tax system / Gabriel Casado Ollero -- Community acts and the internal public finance system / Andrea Amatucci.
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