International Taxation Handbook: Policy, Practice, Standards, and Regulation

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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 ...

International Taxation Handbook: Policy, Practice, Standards, and Regulation 2007, Cima

ISBN-13: 9780750683715

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