8Dhammika Dharmapala and James R. Hines, Jr., Which Countries Become Tax Havens? ... 9James R. Hines, Jr. and Eric M. Rice, “Fiscal Paradise: Foreign Tax Havens and American Business,” The Quarterly Journal of Economics, vol. 109, no.
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income
Globalization has increased incentives for multinational corporations to shift profits from country to country to use differences in the countries' corporate tax systems to reduce taxes.
The Third Edition is divided into four sections: basic elements of international taxation, inbound U.S. taxation, outbound U.S. taxation, and income tax treaties.
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income
This book discusses the developments and directions of Hong Kong's foreign economic policy. In this respect, the contibutions analyse the recent trends in tax treaty policy of Hong Kong and Mainland China in relation to European countries.
International Taxation: Cases, Materials, and Problems
debate is underway about how the United States should tax foreign-source, corporate income.
This two-volume treatise covers domestic taxation of foreign individuals and businesses that have income connected to the United States, as well as domestic taxation of foreign income earned by United...
Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity ...
International Taxation
Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical...
International Taxation: Corporate and Individual