Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
|
Buy Now
International Taxation Handbook - Policy, Practice, Standards, and Regulation (Paperback)
Loot Price: R1,394
Discovery Miles 13 940
|
|
International Taxation Handbook - Policy, Practice, Standards, and Regulation (Paperback)
Expected to ship within 12 - 17 working days
|
International taxation is evolving in response to globalization,
capital mobility, and the increased trade in services, and
introduces international tax practitioner, student and researcher
to the theory, practice, and international examples of the changing
landscape.
Models of tax competition in a flat and connected world are very
different than those necessary to ensure compliance in a world
dominated by cross-border flows of goods and repatriation of
profits. Taxes on consumption, e-commerce, and services are looming
innovations in future of international taxation. Tax coordination
and standardization are immense challenges in a world in which the
movement of value is increasingly subtle and hard to detect. And as
corporations and individuals become more sophisticated in the
internationalization of flows of capital, our models must become
more sophisticated in their scope and inclusion.
In the era when trade was dominated by the exchange of manufactured
goods, international taxation was designed to protect domestic
industries, create tax revenue, prevent evasion, and promote
compliance. The traditional toolbox of customs duties, tariffs, and
taxes on repatriated profits must be augmented as the movement of
goods across borders represents a much smaller fraction of trade
and as international taxation policy is increasingly used to
attract foreign corporations rather than discourage branch offices.
International taxation models that can better tax services, track
international flows of capital, and allow a nation to compete in a
world market for capital formation are the tools of the modern tax
practitioner.
International tax policy is now viewed as an integral part of
economic policy. This approach is bound to accelerate as the world
becomes increasingly flat and better connected. Economic progress
is more and more influenced by the movement of services and
information, movements that are no longer through ports but through
fiber optic lines.
This book contributes to the growing literature on international
taxation by bringing together theory and experience, current
practices and innovation, and our current understanding of some of
the challenges now facing and arguably frustrating current
international taxation policy. The book will create new avenues of
research for scholars, a new awareness for students of
International Taxation, and new possibilities for international tax
practitioners. The models and examples presented here suggest that
there are serious problems with measurability of flows of services
and information, and points to an increasingly need for greater
harmonization of international taxation, perhaps through
coordinated consumption-tax oriented approaches.
* Describe the rapidly evolving role of International Taxation in a
globalizing information economy
* Present theoretical models that act as the basis for successful
international tax competition
* Describe the experiences and innovations of representative
internationalized countries
* Discuss some new approaches to International Taxation
* Makes the case for new models of international taxation in an
increasingly global information world
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!
|
|
Email address subscribed successfully.
A activation email has been sent to you.
Please click the link in that email to activate your subscription.