The Oxford Handbook of International Tax Law

Professor Dr Florian Haase, M.I.Tax holds a Chair for Tax Law at IU International University of Applied Sciences, Germany. He earned a doctorate degree in commercial law from Martin-Luther-University Halle-Wittenberg, Germany in 2004 and a “Master of International Taxation”-degree from Hamburg University, Germany in 2002. He is guest professor on the postgraduate course “Master of International Taxation” at Hamburg University and a lecturer at the Academy of the German Ministry of Finance (“Bundesfinanzakademie”). He was also the academic National Reporter for Germany on Subject 2 of the International Fiscal Association`s World Congress 2019 in London. Before joining IU International University of Applied Sciences, he was a tax professor at HSBA Hamburg School of Business Administration, Germany.Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.

• Florian Haase/Georg Kofler: Preface Section I: History and Scope of International Tax Law1: Marilyne Sadowsky: The History of International Tax Law 2: Roberto Bernales Soriano: From the "1920s Compromise" to the "2020s Compromise"? 3: Rainer Prokisch: Sources of Law and Legal Methods in International Tax Law 4: Fadi Shaheen/David Rosenbloom: Jurisdictional Underpinnings of International Taxation 5 International Tax Law and Customary International Law: Elizabeth Gil García: 6: Craig Elliffe: International Tax Law and its Influence on National Tax Systems 7: Michael Dirkis: International Tax Law and Personal Nexus 8: Akhilesh Ranjan: International Tax Law and Low- and Middle-Income Countries 9: Reuven S. Avi-Yonah: International Tax Law: Status quo, Trends and Perspectives Section II: Relationship between International Tax Law and other Legal and Social Spheres10 International Taw Law and Private International Law: Polina Kouraleva-Cazals: 11: Christiana HJI Panayi/Katerina Perrou: International Taw Law and Public International Law 12: M. André Vinhas Catão/V. Souza: International Tax Law and Corporate Law 13: Servatius Van Thiel: International Tax Law and International Trade Law 14: Werner Haslehner: International Tax Law and Economic Analysis of Law 15: Florian Haase: International Tax Law and Language 16: Marco Barassi: Comparative Tax Law Section III: Selected Issues on Tax Treaties and International Tax Law17: Gianluigi Bizioli: Qualification Conflicts and Tax Treaties 18: Paolo Arginelli: Triangular Cases and Tax Treaties 19 The Future of Avoiding Double Taxation: Martin Berglund: 20: Sigrid Hemels: Charities in Tax Conventions 21: Xavier Oberson: Exchange of Information in Tax Treaties 22: Nadia Altenburg/Dietmar Gosch: Beneficial Ownership and Tax Treaties 23 The Principal Purposes Test under Tax Treaty Law: Robert J. Danon: 24: Philip Baker, KC: Tax treaties and Human Rights Law 25 Taxation of International Partnerships: Ton Stevens: 26: Craig West: Regional Double Tax Treaty Models 27: Miranda Stewart: Unilateralism, Bilateralism and Multilateralism in International Tax Law 28: Sunita Jogarajan: Agents in International Tax Treaties Section IV: Legal Aspects of International Transfer Pricing29: Miguel Teixeira de Abreu: The Role of Article 9 OECD MC 30: Yuri Matsubara/Clemence Garcia: OECD Transfer Pricing Guidelines and International Tax Law 31: Matthias Hofacker: Corresponding Adjustments 32: Georgios Matsos: Transfer Pricing versus Formulary Apportionment Section V: The Europeanization of International Taw Law33: Adrian Cloer: The Role of the ECJ in the Development of International Tax Law 34: Marjaana Helminen: Tax Treaties and EU Fundamental Freedoms 35: Patricia Lampreave Márquez: State Aid and International Taxation 36: Patrick Knörzer: International Tax Law and the EEA/EFTA 37: Savina Mihaylova-Goleminova: 21st Century Tax Challenges of EU Candidate Countries 38: Paloma Schwarz: European Anti-Tax-Avoidance Regimes 39: Isabelle Richelle: Alternative Dispute Resolution in the European Union Section VI: Selected Issues of Cross-Border Indirect Taxation40: Roberto Scalia: Cross-Border VAT Aspects: The EU Approach and Evolving Trends 41: Thomas Bieber: Taxation of Imports 42: Heidi Friedrich-Vache: "White supplies" and Double Taxation in Cross-border VAT Law 43: Eleonor Kristoffersson: A Comparison between EU VAT Law and the OECD VAT/GST Guidelines Section VII: Recent International Tax Trends in Major Economies and Regions44: Kimberly Clausing: The US Perspective on International Tax Law 45: Bristar Mingxing Cao: The Chinese Perspective on International Tax Law 46: Kuntal Dave: The Indian Perspective on International Tax Law 47: Fernando Souza de Man: The Brazilian Perspective on International Tax Law 48: Gerhard Kraft: The German Perspective on International Tax Law 49: Afton Titus: The Perspective of the EAC on International Tax Law 50: Masao Yoshimura: The Japanese Perspective on International Tax Law Section VIII: Emerging Issues and the Future of International Tax Law51: Allison Christians: The Emerging Consensus on Value Creation: Theory and Practice 52: Aitor Navarro Ibarrola: The Allocation of Taxing Rights under Pillar 1 of the OECD Proposal 53: Joachim Englisch: Minimum Taxation under Pillar 2 of the OECD Proposal ("GloBE) 54: Natalia Quiñones: Challenges of the Emerging International Tax Consensus for Low and Middle Income Countries55: Irma Mosquera Valderrama: Global Tax Governance 56: Georg Kofler: The Future of Labor Taxation 57: Michael Tumpel: Digitalization and the Future of VAT in the European Union

There is no doubting the usefulness of this Handbook nor the interest certain to be shown in it. The Handbook is likely to become an important point of reference in this area and a very useful resource for academics, students, practitioners, international organisations and government officials alike.