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Название: International Law of Taxation
Автор: Hongler, Peter
Аннотация:
Elements represents a fresh approach to the literature of international law. It is a long series of short books. Following the traditional path of an international law textbook, Elements, rather than treating the whole of the field in one heavy volume, focuses on more narrowly-defined subject matters.
There is nothing like Elements. It treats particular topics of international law much more extensively and in significantly more depth than traditional international law texts or encyclopedias. As each book in the Elements series has a relatively narrow focus, it provides a comprehensive treatment of a specialized subject matter, in comparison to the more limited treatment of the same subject matter in other general works.
Like a classic textbook, Elements aims to provide objective statements of the law. The series does not concern itself with the academic niches filled ably by doctoral theses, nor include works which take an argumentative point of view, already well done by the OUP Monograph series. Except in length and integration, Elements is for substantive topics comparable to OUP’s Commentary series on individual treaties. Each book is exhaustively footnoted in respect of international legal practice and scholarship, including treaties, diplomatic practice, decisions by international and municipal courts and arbitral tribunals, resolutions and acts of international organizations, and commentary by the most authoritative jurists.
Elements adopts an objective, non-argumentative approach to its many subject matters and constitutes a reliable go-to source for practicing international lawyers, judges and arbitrators, government and military lawyers, and scholars, teachers, and students engaged in the discipline of international law.