The international taxation system
| Otros Autores: | , |
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| Formato: | Libro |
| Idioma: | Inglés |
| Publicado: |
Boston :
Kluwer Academic Publishers
c2002.
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| Materias: | |
| Ver en Universidad de Navarra: | https://unika.unav.edu/discovery/fulldisplay?docid=alma991005942009708016&context=L&vid=34UNAV_INST:VU1&search_scope=34UNAV_TODO&tab=34UNAV_TODO&lang=es |
Tabla de Contenidos:
- Introduction to taxation in an international context / Andrew Lymer and John Hasseldine
- History of taxation / William D. Samson
- History of international business taxation / Paul Hewitt, Andrew Lymer and Lynne Oats
- Internet challenge to tax system design / Neil Warren
- Anti-avoidance and harmful tax competition: from unilateral to multilateral strategies / Marika Toumi
- The future international tax environment / Simon James
- The role of tax treaties in international taxation / Walter O'Connor
- Foreign tax credits / Robert Ricketts
- International transfer pricing / Jamie Elliott and Clive Emmanuel
- International tax aspects of income derived from the supply of intellectual property: royalties vs. business profits / Kevin Holmes
- Taxing non-residents: a U.S. perspective / Peggy Hite
- Taxes and compensation / Amin Mawani
- Taxing companies and their shareholders: design issues / Lynne Oats
- Administrative and compliance costs of international taxation / Jeff Pope
- Binding rulings: a comparative perspective / Adrian Sawyer.
