International Tax Reform and the Inter-nation Allocation of Tax Revenue
- ISBN-10
- 0908935722
- ISBN-13
- 9780908935727
- Pages
- 42
- Language
- English
- Published
- 1991
- Publisher
- Victoria University Press for the Institute of Policy Studies
- Author
- A. J. Easson
Description
The book looks critically at systems of international taxation and points out defects which could be rectified. It also looks ahead at possible directions for international taxation reform in preparation for the 21st century. It deals with: the search for an optimal system of international taxation; foreign direct investment and the multinational enterprise; neutrality and the efficient allocation of resources; inter-nation equity; transfer pricing; the treatment of intra-group payments, implementation.
