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Author Jeffery, Ramon J., author

Title The impact of state sovereignty on global trade and international taxation / by Ramon J. Jeffery
Published The Hague ; Boston : Kluwer Law International, 1999


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Description xxii, 192 pages ; 25 cm
Series Series on international taxation ; no. 23
Series on international taxation ; no. 23
Contents Ch. 1. International Direct Tax Distortions and the Global Economy -- Ch. 2. Sovereignty and Jurisdiction -- Ch. 3. International Tax Non-Discrimination -- Ch. 4. Treaty Shopping and the Extra-Territorial Enforcement of Revenue Laws: Problems of International Tax Evasion and Avoidance -- Ch. 5. The Need for Tax Co-Ordination: The Relations of the European Community and Member States with the Rest of the World -- Ch. 6. Conclusion
Summary This work examines the role of global economic change and the concepts of State sovereignty and jurisdiction in the creation and elimination of direct tax barriers to international trade and investment. Until now there has been no systematic study of the problems of such barriers to trade taking into account these fundamental elements. Here the author applies this new theoretical perspective to a number of specific international tax issues and aims to suggest practical solutions to the problems of direct tax distortions
Notes Includes index
Bibliography Includes bibliographical references
Subject International trade -- Taxation.
Business enterprises, Foreign -- Taxation -- Law and legislation.
Foreign trade regulation.
LC no. 99028358
ISBN 9041197036