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International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.
While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
List of contents
1. Introduction to Taxation in an International Context.- 1: The Global Tax Environment.- 2. History of Taxation.- 3. History of International Business Taxation.- 4. Internet Challenge to Tax System Design.- 5. Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies?.- 6. The Future International Tax Environment.- 2: Aspects of International Taxation.- 7. The Role of Tax Treaties in International Taxation.- 8. Foreign Tax Credits.- 9. International Transfer Pricing.- 10. International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits.- 11. Taxing Non-Residents: A U.S. Perspective.- 12. Taxes and Compensation.- 3: Comparative Analyses.- 13. Taxing Companies and Their Shareholders: Design Issues.- 14. Administrative and Compliance Costs of International Taxation.- 15. Binding Rulings: A Comparative Perspective.
About the author
Andrew Lymer is a Senior Lecturer at the University of Birmingham in the U.K. where he teaches the unusual combination of courses in U.K. taxation, international taxation and information systems.
John Hasseldine is the Co-Chair of Tax Management Research-Net and Director of the International Centre for Taxation Management Research at the Nottingham University Business School.
Summary
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field.
While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
