Related Books

International Tax Policy and Double Tax Treaties
Language: en
Pages: 414
Authors:
Categories: Double taxation
Type: BOOK - Published: 2007 - Publisher: IBFD

Books about International Tax Policy and Double Tax Treaties
International Tax Policy
Language: en
Pages: 260
Authors: Tsilly Dagan
Categories: Business & Economics
Type: BOOK - Published: 2017-12-14 - Publisher: Cambridge University Press

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Harry Grubert's Evolving Views on International Tax Policy
Language: en
Pages:
Authors: E. Toder
Categories: Business & Economics
Type: BOOK - Published: 2019 - Publisher:

Harry Grubert made important contributions to our thinking about international tax policies. He identified the numerous margins on which corporate tax systems could distort behaviour in a global economy and estimated the relative costs of these distortions. His views evolved over time from support of worldwide taxation of U.S. multinationals
Borderline Case
Language: en
Pages: 168
Authors: National Research Council, Board on Science, Technology, and Economic Policy
Categories: Political Science
Type: BOOK - Published: 1998-02-05 - Publisher: National Academies Press

The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt
Tax Sovereignty in the BEPS Era
Language: en
Pages: 338
Authors: Sergio André Rocha, Allison Christians
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection