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
