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International Taxation Handbook: Policy, Practice, Standards, and Regulation by Colin Read, Greg N. Gregoriou (Paperback, 2007)

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Product Information

International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape. Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion. In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines. This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches.

Product Identifiers

Publisher
Elsevier Science & Technology
ISBN-13
9780750683715
eBay Product ID (ePID)
95985754

Product Key Features

Author
Colin Read, Greg N. Gregoriou
Publication Name
International Taxation Handbook: Policy, Practice, Standards, and Regulation
Format
Paperback
Language
English
Subject
Accounting, Finance
Publication Year
2007
Type
Textbook
Number of Pages
392 Pages

Dimensions

Item Height
234mm
Item Width
165mm
Item Weight
620g

Additional Product Features

Editor
Colin Read, Greg N. Gregoriou
Country/Region of Manufacture
United Kingdom

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International Taxation Handbook: Policy, Practice, Standards, and Regulation by Colin Read, Greg N. Gregoriou (Paperback, 2007)

About this product

Product Information

Product Identifiers

Product Key Features

Dimensions

Additional Product Features

Best Selling in Adult Learning & University

Permaculture: A Designer's Manual by Bill Mollison (Hardcover, 1988)

Australian Native Bee Book: Keeping Stingless Bee Hives for Pets, Pollination and Sugarbag Honey by Tim Heard (Paperback, 2015)

The Weed Forager's Handbook: A Guide to Edible and Medicinal Weeds in Australia by Adam Grubb, Annie Raser-Rowland (2012, Paperback)

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Botanical Field Guide by Stefan Mager (Fold-out book or chart, 2021)

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The Hundred Years' War on Palestine: A History of Settler Colonial Conquest and Resistance by Rashid I. Khalidi (Paperback, 2020)

Save on Adult Learning & University

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