Ebook: The International Taxation System

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 bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.
While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

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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 bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.
While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

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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 bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.
While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Content:
Front Matter....Pages i-xiii
Introduction to Taxation in an International Context....Pages 1-17
Front Matter....Pages 19-19
History of Taxation....Pages 21-41
History of International Business Taxation....Pages 43-60
Internet Challenge to Tax System Design....Pages 61-82
Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies?....Pages 83-104
The Future International Tax Environment....Pages 105-119
Front Matter....Pages 121-121
The Role of Tax Treaties in International Taxation....Pages 123-133
Foreign Tax Credits....Pages 135-156
International Transfer Pricing....Pages 157-179
International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits....Pages 181-205
Taxing Non-Residents: A U.S. Perspective....Pages 207-227
Taxes and Compensation....Pages 229-246
Front Matter....Pages 247-247
Taxing Companies and Their Shareholders: Design Issues....Pages 249-271
Administrative and Compliance Costs of International Taxation....Pages 273-289
Binding Rulings: A Comparative Perspective....Pages 291-315
Back Matter....Pages 317-319

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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 bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.
While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Content:
Front Matter....Pages i-xiii
Introduction to Taxation in an International Context....Pages 1-17
Front Matter....Pages 19-19
History of Taxation....Pages 21-41
History of International Business Taxation....Pages 43-60
Internet Challenge to Tax System Design....Pages 61-82
Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies?....Pages 83-104
The Future International Tax Environment....Pages 105-119
Front Matter....Pages 121-121
The Role of Tax Treaties in International Taxation....Pages 123-133
Foreign Tax Credits....Pages 135-156
International Transfer Pricing....Pages 157-179
International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits....Pages 181-205
Taxing Non-Residents: A U.S. Perspective....Pages 207-227
Taxes and Compensation....Pages 229-246
Front Matter....Pages 247-247
Taxing Companies and Their Shareholders: Design Issues....Pages 249-271
Administrative and Compliance Costs of International Taxation....Pages 273-289
Binding Rulings: A Comparative Perspective....Pages 291-315
Back Matter....Pages 317-319
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