\u003cp\u003eThe phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book\u0026rsquo;s practical format,\u0026nbsp; structure of primary materials, and detailed commentary.\u003c/p\u003e \u003cp\u003eEmphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered:\u003c/p\u003e \u003cul\u003e \u003cli\u003etreaty law with specific reference to taxation;\u003c/li\u003e \u003cli\u003efiscal aspects of international monetary, investment, and trade law;\u003c/li\u003e \u003cli\u003eenforcement of international tax claims;\u003c/li\u003e \u003cli\u003eexchange of information;\u003c/li\u003e \u003cli\u003eassistance in recovery of tax claims;\u003c/li\u003e \u003cli\u003emechanisms for the resolution of international tax disputes;\u003c/li\u003e \u003cli\u003ebase erosion and profit shifting in the framework of public international law; and\u003c/li\u003e \u003cli\u003econtribution of international institutions to fiscal capacity development.\u003c/li\u003e \u003c/ul\u003e \u003cp\u003eAssimilating in one source the basic materials in public international law germane to taxation \u0026ndash; including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present \u0026ndash; this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.\u003c/p\u003e
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