
The International Taxation System
Kluwer Academic Publishers
Published on 31. August 2002
Book
Hardback
XIII, 319 pages
978-1-4020-7157-7 (ISBN)
Description
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.
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.
More details
Edition
2002 ed.
Language
English
Place of publication
New York
United States
Target group
Professional and scholarly
Research
Illustrations
XIII, 319 p.
Dimensions
Height: 241 mm
Width: 160 mm
Thickness: 24 mm
Weight
670 gr
ISBN-13
978-1-4020-7157-7 (9781402071577)
DOI
10.1007/978-1-4615-1071-0
Schweitzer Classification
Other editions
Additional editions

Andrew Lymer | John Hasseldine
The International Taxation System
Book
10/2012
Springer
€160.49
Shipment within 7-9 days
Persons
Andrew Lymer
is a Senior Lecturer at the University of Birmingham in the U.K. where he teaches the unusual combination of courses in U.K. taxation, international taxation and information systems.
John Hasseldine
is the Co-Chair of Tax Management Research-Net and Director of the International Centre for Taxation Management Research at the Nottingham University Business School.
Content
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.