Basics of International Taxation : from a methodological point of wiew

This book aims at guiding the reader in his or her very first meeting with international tax law. For the purposes of the book, international tax law is divided into three closely interrelated parts: domestic international tax law, tax treaty law and EU tax law. The book focuses on the method used when solving problems of international taxation. Different methods are used in the three different parts of international tax law, but when dealing with a specific situation, all three parts must regul