International Taxation Handbook PDF ePub eBook

Books Info:

International Taxation Handbook free pdf 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. It describes the rapidly evolving role of International Taxation in a globalizing information economy. It presents theoretical models that act as the basis for successful international tax competition. It describes the experiences and innovations of representative internationalized countries. It discusses some new approaches to International Taxation, and makes the case for new models of international taxation in an increasingly global information world.

About Greg N. Gregoriou

Greg N. Gregoriou is Professor of Finance, School of Business and Economics, State University of New York at Plattsburgh. He is an EDHEC Research Associate in Nice, France and also Research Associate at the Caisse de depot et placement du Quebec Endowed Chair in Portfolio Management at the University of Quebec at Montreal, as well as Lecturer in the School of Continuing Studies at McGill University. Professor Gregoriou has published several books with Elsevier including Reconsidering Funds of Hedge Funds, Valuation and Pricing Models, and the Handbook of Short Selling, and is hedge fund editor and editorial board member of the Journal of Derivatives and Hedge Funds. .

Details Book

Author : Greg N. Gregoriou
Publisher : CIMA Publishing
Data Published : 27 February 2007
ISBN : 0750683716
EAN : 9780750683715
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 392 pages
Age + : 18 years
Language : English
Rating :

Reviews International Taxation Handbook



17 Comments Add a comment




Related eBooks Download


  • Advances in Taxation free pdfAdvances in Taxation

    "Advances in Taxation" publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal. state. local. or international level..


  • Hong Kong Taxation free pdfHong Kong Taxation

    This standard text is updated annually by the experienced tax professionals of KPMG. an international network of member firms offering audit. tax. and advisory services. The volume covers the major areas of Hong Kong taxation: Property Tax..


  • E-Commerce and Source-Based Income Taxation free pdfE-Commerce and Source-Based Income Taxation

    The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment..


  • Taxation free pdfTaxation

    Taxation is a subject of enquiry that cuts across a range of disciplines. including law. economics. politics. psychology. history and accountancy. to name a few. However. research into taxation as a social and institutional phenomenon -- rather than as abstraction from the real world -- is largely neglected..


  • International Economics free pdfInternational Economics

    Appleyard and Field's International Economics offers a consistent level of analysis and treatment of the two main subdivisions of international economics-international trade theory and policy and international monetary theory and policy..


  • International Taxation Handbook free pdfInternational Taxation Handbook

    How To Download Audio Books. International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, stud