Basic International Taxation

Basic International Taxation
Автор
 
Год
 
Страниц
 
276
ISBN
 
9041198520
Издатель
 
State University of New York Press
Категория
 
Налоги

Содержание:

Люди и вещи

Описание:

The taxation of international economic activities presents two essential considerations: revenues must be shared equitably by the nations involved, and those nations must be able to enforce their domestic tax laws. Starting from these requirements ofreciprocity and enforcement, Roy Rohatgi, an Arthur Andersen veteran with decades of experience, explains in this book the practical issues affecting international taxation of business income and capital gains. Unlike many books on this complex subject, his approach does not examine the tax perspective of any one country, but proceeds from an identification and analysis of the basic principles of the subject. This entails an understanding of factors, such as: + domestic tax laws, rules and practices and how they conflict on cross-border transactions; + bilateral tax treaties and their role in resolving international tax conflicts; + the use of offshore financial centres in international tax structures and how...

Похожие книги

SuperconductivitySuperconductivity
Автор: Kristian Fossheim
Год: 2004
Genome Transcriptome and Proteome AnalysisGenome Transcriptome and Proteome Analysis
Автор: Alain Bernot
Год: 2004
Colour and Optical Properties of MaterialsColour and Optical Properties of Materials
Автор: Richard J. D. Tilley
Год: 1999
Psychology of PainPsychology of Pain
Автор: Victoria Mason
Год: 2007
CliffsNotes AP U.S. HistoryCliffsNotes AP U.S. History
Автор: Paul Soifer
Год: 2009
The Morphosyntax of Verbal Functional Categories of Diddessa MaoThe Morphosyntax of Verbal Functional Categories of Diddessa Mao
Автор: Girma Mengistu Desta
Год: 2010