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

To follow.

Describes the lives, theories, and legacies of six great minds in finance who changed the way we look at financial markets and equilibrium. Bachelier, Samuelson, Fama, Ross, Tobin, and Shiller; proponents and critics of the market efficiency theories who redefined modern finance, creating the foundation on which all financial analysis rests.

This is a definitive rock climbing guidebook to the diverse mountain crags Buttermere, Newlands and the sandstone sea cliffs of St Bees in the Lake District. It is published by the Fell & Rock Climbing Club and written by Colin Read and Paul Jennings. It is profusely illustrated with action climbing photos and Phil Rigby's superb color photo diagrams and containing a wealth of interesting historical information. The book features 340 pages, plastic cover, and marker ribbon.

This textbook explores sustainability, climate change, and the corporate responsibility movement from a broad array of perspectives, including the challenges, risks, and opportunities of ESG policies, energy and environmental science, economics and philosophy, and sound public and private sector management. There is no intergenerational issue that is more pressing than the challenge of sustainability and climate change. It is a concern that will only worsen within any reader’s lifetime, especially if we fail to act. At the same time, there is growing concern among corporations arising from the Environment, Social and Governance (ESG) paradigm that includes climate risk, future profits, and stakeholder expectations. Many of our leading institutions also increasingly acknowledge a responsibility for corporate decisions since the onset of the Industrial Revolution that plays no small role in bringing us to the existential precipice of our day. This book  provides necessary tools of sufficient sophistication to address complex intergenerational issues, such as global warming, economic justice and fairness, appropriate intergenerational planning, sustainable finance, corporate risk management, and governance.   The book offers a vital resource for students, shareholders, sustainability practitioners, agencies, and advocates interested in climate action, intergenerational accountability, and economic sustainability. 

To follow.

Describes the lives, theories, and legacies of six great minds in finance who changed the way we look at financial markets and equilibrium. Bachelier, Samuelson, Fama, Ross, Tobin, and Shiller; proponents and critics of the market efficiency theories who redefined modern finance, creating the foundation on which all financial analysis rests.

In ten original studies, former students and colleagues of Maurice Careless, one of Canada's most distinguished historians, explore both traditional and hitherto neglected topics in the development of nineteenth-century Ontario. Their papers incorporate the three themes that characterize their mentor's scholarly efforts: metropolitan-hinterland relations; urban development; and the impact of 'limited identities' -- gender, class, ethnicity and regionalism -- that shaped the lives of Old Ontarians.

Traditional topics -- colonial-imperial tension and the growth of Canadian autonomy in the Union period, the making of a 'compact' in early York, politics in pre-Rebellion Toronto, and the social vision of the late Upper Canadian elites -- are re-examined with fresh sensitivity and new sources. Maters about which little has been written -- urban perspectives on rural and Northern Ontario, Protestant revivals, an Ontario style in church architecture, the late-nineteenth-century ready-made clothing industry, Native-Newcomer conflict to the 1860s, and the separate and unequal experiences of women and men student teachers at the Provincial Normal school -- receive equally insightful treatment.

An appreciative biography of Careless, an analysis of the relativism underpinning his approach to national and Ontario history, and a listing of Careless's publications, complete this stimulating collection.

This is the seventh book in a series of discussions about the great minds in the history and theory of finance. While the series addresses the contributions of scholars in our understanding of financial decisions and markets, this seventh book describes how econometrics developed and how its underlying assumptions created the underpinning of much of modern financial theory. The author shows that the theorists of econometrics were a mix of mathematicians and cosmologists, entrepreneurs, economists and financial scholars. The author demonstrates that by laying down the foundation of empirical analysis, they also forever determined the way in which we think about financial returns and the vocabulary we employ to describe them. Through this volume, the reader can discover the life stories, inspirations, and theories of Carl Friedrich Gauss, Francis Galton, Karl Pearson, Ronald Aylmer Fisher, Harold Hotelling, Alfred Cowles III, Ragnar Frisch, and Trygve Haavelmo, specifically. We learn how each theorist made an intellectual leap simply by thinking about a conventional problem in an unconventional way.

This volume presents a broad documentary coverage of the rebellions and material on areas of Upper Canada not directly threatened by them. A judicious reading should provide a sound knowledge of the uprisings.