Book Details
Orange Code:91335
Paperback:224 pages
Publications:
Categories:
Sections:
1. Introduction: Is there an international tax regime? Is it part of international law?2. Jurisdiction to tax3. Sourcing income and deductions4. Taxation of nonresidents: Investment income5. Taxation of nonresidents: Business income6. Transfer pricing7. Taxation of residents: Investment income8. Taxation of residents: Business income9. The United States and the tax treaty network10. Tax competition, tax arbitrage, and the future of the international tax regime
Description:
This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime
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