The International Taxation System edited by Andrew Lymer, John Hasseldine.

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 bring...

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Bibliographic Details
Corporate Author: SpringerLink (Online service)
Other Authors: Lymer, Andrew (Editor), Hasseldine, John (Editor)
Format: eBook
Language:English
Published: New York, NY : Springer US : Imprint: Springer, 2002.
Edition:1st ed. 2002.
Series:Springer eBook Collection.
Subjects:
Online Access:Click to view e-book
Holy Cross Note:Loaded electronically.
Electronic access restricted to members of the Holy Cross Community.
Table of Contents:
  • 1. Introduction to Taxation in an International Context
  • 1: The Global Tax Environment
  • 2. History of Taxation
  • 3. History of International Business Taxation
  • 4. Internet Challenge to Tax System Design
  • 5. Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies?
  • 6. The Future International Tax Environment
  • 2: Aspects of International Taxation
  • 7. The Role of Tax Treaties in International Taxation
  • 8. Foreign Tax Credits
  • 9. International Transfer Pricing
  • 10. International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits
  • 11. Taxing Non-Residents: A U.S. Perspective
  • 12. Taxes and Compensation
  • 3: Comparative Analyses
  • 13. Taxing Companies and Their Shareholders: Design Issues
  • 14. Administrative and Compliance Costs of International Taxation
  • 15. Binding Rulings: A Comparative Perspective.