International Business Taxation (Law in Context)
| Author | : | |
| Rating | : | 4.14 (925 Votes) |
| Asin | : | 0297821075 |
| Format Type | : | paperback |
| Number of Pages | : | 450 Pages |
| Publish Date | : | 2016-06-29 |
| Language | : | English |
DESCRIPTION:
Internationla business taxations Igor This is a very good book. The only problem of the book is time of publishing. However, this is a perfect book regarding international taxations.
About the AuthorSOL PICCIOTTO specializes in international business regulation and economic law, and in the social theory of law, and is joint Editor of Social and Legal Studies: an International Journal. He has taught at the University of Dar es Salaam and the University of Warwick, and is now Professor of Law at the University of Lancaster.
But major reforms are necessary, even if implemented piecemeal.Using perspectives from law, economics and social science, this book provides a systematic introduction to the major problems of international taxation of business income. In doing so, it retrieves important policy issues that have become buried in technical intricacies of the international taxation system.. Furthermore, the widespread use of intermediary companies formed in tax havens has led to complex counter-measures and a constant process of treaty renegotiation and interaction with national law. The co-ordination of national jurisdiction to tax international income has rested formally on a network of bilateral treaties, but its practical administration has relied on a community of specialists; business advisers on the one hand and national officials on the other. Yet proposals for a more comprehensive framework and clearer legitimizing principles and procedures have conflicted with both the vested interests of international firms and with sensitivities about national sovereignity. The increasingly close administrative co-operation of tax authorities has been criticized as secretive and often arbitrary. The rapid growth of transnational corporations has put great pressure on the international tax system, especially due to the increasing difficulty of ensuring that the internal transfer prices between
He has taught at the University of Dar es Salaam and the University of Warwick, and is now Professor of Law at the University of Lancaster.. SOL PICCIOTTO specializes in international business regulation and economic law, and in the social theory of law, and is joint Editor of Social and Legal Studies: an International Journal