The International Taxation System

The International Taxation System

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International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.OECD (1998), Harmful Tax Competition a€“ An Emerging Global Issue, Fiscal Affairs Committee, Paris: OECD. ... Ogley, A. (1993), Principles of International Tax a€” A Multinational Perspective, London: Interfisc Publishing. ... J. (2001), a€œ Promoting FairTax Competitiona#39;, www.oecd.org Picciotto, S. (1992), International Business Taxation, London: Weidenfeld and Nicolson. ... Chapter 6 The Future International Tax Environment SIMON JAMES University 104 The International Taxation System.


Title:The International Taxation System
Author: Andrew Lymer, John Hasseldine
Publisher:Springer Science & Business Media - 2012-12-06
ISBN-13:

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