The article discusses the role of international law and practice in deciphering complex international tax policy and administration issues as of July 2011. An August 2009 deal between the U.S. and Switzerland, known as the U.S.-Swiss Agreement, is also mentioned. The international law of jurisdiction is examined as it relates to the issue of double taxation.
Charles H. Gustafson,
The Role of International Law and Practice in Addressing International Tax Issues in the Global Era,
Vill. L. Rev.
Available at: http://digitalcommons.law.villanova.edu/vlr/vol56/iss3/5