Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
"The purpose of this book, then, is to give you an understanding of the concepts that underlie international tax law and double tax treaties by providing an insight into how international tax policy, law and practice operate to ultimately ...
The International Taxation Handbook is an invaluable tool for accountants specializing in taxation, international taxation managers in financial institutions, as well as researchers in the field.
Judd, Kenneth L. (1985) 'Redistributive Taxation in a Simple Perfect Foresight Model', Journal of Public Economics 28.1, 59–83. ... Keen, Michael and Jack Mintz (2004) 'The Optimal Threshold for References 349.
Books American Law Institute, Proposals on United States Taxation of Foreign Persons and of the Foreign Income of United States Persons ... Beale J., A Treatise on the Conflict of Laws s 75 (first published 1916, Lawbook Exchange 2004).
This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field.
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...
The book describes the difficulties of the current international corporate income tax system.
The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
The authors of this book worked with the OECD in conducting seminars on international tax for tax officials in these countries.
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.