| Description |
xiii, 319 pages : illustrations ; 25 cm |
| Series |
Springer Nature Book Archives Millennium (2000-2004)
|
| Contents |
1. Introduction to Taxation in an International Context / Andrew Lymer and John Hasseldine -- 2. History of Taxation / William D. Samson -- 3. History of International Business Taxation / Paul Hewitt, Andrew Lymer and Lynne Oats -- 4. Internet Challenge to Tax System Design / Neil Warren -- 5. Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies? / Marika Toumi -- 6. The Future International Tax Environment / Simon James -- 7. The Role of Tax Treaties in International Taxation / Walter O'connor -- 8. Foreign Tax Credits / Robert Ricketts -- 9. International Transfer Pricing / Jamie Elliott and Clive Emmanuel -- 10. International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits / Kevin Holmes -- 11. Taxing Non-Residents: A U.S. Perspective / Peggy Hite -- 12. Taxes and Compensation / Amin Mawani -- 13. Taxing Companies and Their Shareholders: Design Issues / Lynne Oats |
|
14. Administrative and Compliance Costs of International Taxation / Jeff Pope -- 15. Binding Rulings: A Comparative Perspective / Adrian Sawyer |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Taxation -- Law and legislation.
|
|
Double taxation.
|
|
Income tax -- Foreign income.
|
| Author |
Hasseldine, John.
|
|
Lymer, Andrew.
|
| LC no. |
2002075243 |
| ISBN |
1402071574 alkaline paper |
|
