- EAN13
- 9782802750543
- Éditeur
- Bruylant
- Date de publication
- 26/05/2015
- Langue
- anglais
- Fiches UNIMARC
- S'identifier
Livre numérique
Income taxation is the fuel and vector of the economic policy of many states.
This concise book, destined to students, practitioners and policy makers,
explains the issues of taxation of transnational income in a world of
sovereign states: how to prevent unjust and inefficient double taxation of the
same income, by allocating the tax base between source and residence state and
properly allowing in the latter for the tax levied in the former? How to
prevent abuse by taxpayers or states, furthering tax evasion or avoidance and
causing other but equally significant injustices and inefficiencies? Solutions
developed over a century of practice are analyzed. That field of the legal art
& science is still young and the paradigm for ideal taxation in the global
village of the XXIst century is yet to be invented.
An appendix includes the juxtalinear texts of the OECD and UN Model
Conventions.
This concise book, destined to students, practitioners and policy makers,
explains the issues of taxation of transnational income in a world of
sovereign states: how to prevent unjust and inefficient double taxation of the
same income, by allocating the tax base between source and residence state and
properly allowing in the latter for the tax levied in the former? How to
prevent abuse by taxpayers or states, furthering tax evasion or avoidance and
causing other but equally significant injustices and inefficiencies? Solutions
developed over a century of practice are analyzed. That field of the legal art
& science is still young and the paradigm for ideal taxation in the global
village of the XXIst century is yet to be invented.
An appendix includes the juxtalinear texts of the OECD and UN Model
Conventions.
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