International Taxation Core Concepts

26 Pages Posted: 23 Aug 2017

See all articles by Arthur J. Cockfield

Arthur J. Cockfield

Queen's University - Faculty of Law

David Kerzner

Queen's University

Date Written: 2017


The main purpose of International Taxation Core Concepts is to show managers, lawyers, accountants and others how tax laws affect global management decision-making. Part I of the book is a case study (or ‘tax novella’) called La Brienza Winery: Tax Trouble in Wine Country that illustrates how managers confront international tax challenges in the real world. It tells the story of Professor Xavier Montenegro and his tax advice to Dana La Brienza, the owner/manager of a Northern California winery with expanding global operations. Part II of the book contains additional materials on the U.S. and Canadian tax rules governing different cross-border planning strategies, including updates on recent developments. The second edition includes a new chapter on the developing relationship between Xavier and Dana. The attached excerpt provides the table of contents and the first chapter of La Brienza Winery.

Keywords: international tax, tax law, globalization, management studies, law and literature

JEL Classification: K34

Suggested Citation

Cockfield, Arthur and Kerzner, David, International Taxation Core Concepts (2017). Available at SSRN: or

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6

David Kerzner

Queen's University ( email )

Kingston, Ontario K7L 3N6

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