International Tax Law, authored by Ersin Nazalı, is an academic work that examines the impact of globalization and cross-border economic activities on tax systems and addresses key issues in international taxation. The book provides an in-depth analysis of transfer pricing, OECD guidelines, and Turkish regulations on hidden profit distribution.
It also discusses the taxation of dividends, interest, and royalties under EU directives and the OECD Model Tax Convention, with particular focus on the concept of beneficial ownership. In addition, the work explores fundamental principles such as the non-retroactivity of tax laws and acquired rights, while concluding with an overview of international income tax reforms and modern approaches, including the dual income tax system applied in Scandinavian countries.